AZ HB2600

Increases the tax credit limit for public school fees and contributions from $200 to $500 for single individuals and heads of household.

Increases the tax credit limit for married couples filing jointly from $400 to $1,000 in taxable year 2016 and beyond.

Requires public schools receiving more than $250,000 annually in tax credit contributions to transfer 25 percent of amounts exceeding that threshold to a newly established Public School Needs Fund.

Establishes the Public School Needs Fund administered by the Department of Education to distribute reallocated monies to school districts and charter schools based on financial need, prior tax credit donations received, and quality of requests.

Applies to fees and contributions for extracurricular activities and character education programs at public schools in Arizona.