AZ HB2214

Allows individuals and corporations to subtract eligible business access expenditures paid during the taxable year to comply with the Americans with Disabilities Act (ADA) or Arizona's accessibility requirements, effective for tax years beginning after December 31, 2017.

Eligible expenditures include removing barriers to accessibility, providing interpreters or audio materials for hearing-impaired individuals, providing readers or taped texts for visually impaired individuals, acquiring or modifying equipment for individuals with disabilities, and similar services.

Applies only to retrofitting developed real property that was originally placed in service at least ten years before the current tax year.

Taxpayers cited for noncompliance with ADA requirements by federal or state enforcement officials are ineligible for the subtraction for expenditures required to cure the cited violation.

Adds corresponding addition to gross income provisions requiring taxpayers to add back recognized ADA expenditures that were previously subtracted in full in prior years.