AZ HB2332

Allows taxpayers to claim a tax credit for voluntary cash contributions to qualifying charitable organizations, with a maximum credit of $200 per year for single filers or heads of household, and $400 for married couples filing jointly.

Requires qualifying charitable organizations to provide written certification signed under penalty of perjury to the Department of Revenue, including verification of 501(c)(3) status and financial data showing at least 50% of total budget (or 100% within a specific program area) is spent on services to low-income residents, TANF beneficiaries, or chronically ill/disabled children in Arizona.

Prohibits organizations from providing, paying for, or covering abortions, or financially supporting other entities that do so, in order to qualify for the credit.

Allows taxpayers to carry forward unused credits for up to five consecutive taxable years if the credit exceeds tax liability in the current year.

Credit is only available to taxpayers who itemize deductions and is in lieu of federal charitable contribution deductions for state tax purposes.