AZ HB2309

Extends the military family relief fund and associated tax credit from December 31, 2018 to December 31, 2022.

Allows Arizona taxpayers to claim income tax credits for cash donations to the military family relief fund: $200 maximum for single/head of household filers and $400 maximum for married couples filing jointly.

Fund provides financial assistance up to $20,000 per family to service members and their families who are deceased, wounded, injured, or seriously ill, with eligibility requirements including honorable discharge and connection to Arizona.

Advisory committee determines appropriate uses of fund monies, establishes application criteria, and may delegate grant approval authority to a subcommittee for grants up to $3,000.

Director may allocate up to 5% of donations received for fund administration and requires annual independent audit of the fund by certified public accountant.