AZ SB1266

Adds new tax deduction and voluntary donation option to the clean elections fund allowing taxpayers to designate up to $5 on income tax returns or make donations with tax deductions up to 20% of tax owed or $500, whichever is higher.

Establishes officeholder expense accounts funded by the citizens clean elections commission starting January 1, 2016, with annual amounts ranging from $4,900 for legislators to $49,180 for governor, adjusted biennially.

Restricts officeholder expense account spending to office equipment, travel, constituent communication, and educational purposes, with funds frozen 90 days before primary elections and unused balances returned to the clean elections fund.

Allows individual contributors to fund officeholder expense accounts as an alternative to clean elections commission funding, with maximum individual contribution of $150 per election cycle and total account limits ranging from $9,800 to $98,360 depending on office.

Modifies the allocation of court-collected surcharges, removing 10% surcharges from clean elections fund eligibility and redirecting them to other criminal justice and court operations purposes.