AZ HB2218

Allows taxpayers to claim income tax credits for fees and contributions paid to Arizona public schools, with a maximum credit of $200 for single filers and $400 for joint filers.

Expands eligible uses for the tax credit to include community school meal programs and consumable student health care supplies (tissues, hand wipes, bandages) effective upon enactment.

Permits temporary credits (June 30, 2017 through June 30, 2020) for acquiring capital items as defined in the uniform system of financial records.

Requires public schools to report to the Department of Revenue by February 28 each year on the total number and dollar amount of fees and contributions received and spent, categorized by purpose.

Allows unused tax credits to be carried forward for up to five consecutive taxable years if they exceed current year tax liability.