AZ SB1215

Amends Arizona's itemized deduction provisions to allow a deduction for college tuition expenses paid during the taxable year.

Permits qualifying taxpayers to deduct up to $2,500 annually in tuition paid to Arizona Board of Regents universities or community colleges within the state.

Limits the deduction to taxpayers whose Arizona adjusted gross income does not exceed $80,000 for single filers/heads of household or $160,000 for married couples filing jointly.

Applies to taxable years beginning after December 31, 2016.