AZ HB2494

Allows individual income tax credit for costs of training courses or classes required to apply for a concealed weapon permit under Arizona law, with maximum credit of $80 per person (taxpayer, spouse, or dependent).

Credit applies to taxable years beginning after December 31, 2015, and is only available to those who successfully obtain a concealed weapon permit.

Unused credits may be carried forward for up to 5 consecutive taxable years if the credit exceeds current year tax liability.

Adds section 43-1075 to Arizona tax code and places this credit on the income tax credit review schedule for years ending in 1 and 6.

Stated purpose is to promote public safety by reducing the financial burden of obtaining concealed weapon permits.