HB2354 Summary

• Amends Arizona tax code section 43-1089.01 to expand the public school contributions income tax credit to include fees and contributions for unified sports programs.

• Unified sports programs are defined as inclusive programs combining students with intellectual disabilities and students without intellectual disabilities on sports teams for training and competition.

• Restructures the credit to allow fees paid for standardized testing, career and technical education certification assessments, and preparation courses as one category, and cash contributions for extracurricular activities, character education programs, and unified sports programs as a second category.

• Maintains existing credit limits: $200 for single individuals or heads of household, and $300-$400 for married couples filing joint returns depending on tax year.

• Requires public schools to report to the department on fees and contributions received and spent, with unified sports programs added to the required reporting categories.