AZ HB2583

Creates a tax credit for qualified teachers (K-12) who personally pay for educational supplies and materials used in their classrooms.

Credit amount applies regardless of filing status, with married couples filing separately each claiming one-half of the joint return credit.

Allows unused credits to be carried forward for up to five consecutive taxable years if the credit exceeds tax liability or if no taxes are due.

Adds section 43-1089.03 to Arizona Revised Statutes and includes the new credit in the joint legislative income tax credit review schedule for years ending in 2 and 7.