AZ HB2468

Establishes a corporate income tax freeze at 6% of net income (or $50 minimum) contingent on achieving a 95% statewide high school graduation rate.

Requires the Superintendent of Public Instruction to annually determine whether the statewide high school graduation rate reached at least 95% for the preceding school year.

Mandates the Superintendent report graduation rate findings to the Governor, Director of Revenue, Senate President, and House Speaker by December 1 each year.

Applies to all taxable years beginning after December 31, 2015, unless the 95% graduation rate threshold is met.

Creates a mechanism linking corporate tax rates to educational performance, with the frozen 6% rate only applying if the graduation goal is achieved.