AZ SB1203

Extends the military family relief fund and related tax credit provisions from December 31, 2018 to December 31, 2025.

Consolidates the military family relief fund and veterans' donations fund into a single veterans' donations fund administered by the Department of Veterans Services, with the military family relief fund repealing on December 31, 2025.

Allows private donations to both funds to qualify for income tax credits up to $200 for single filers or $400 for joint filers, with a combined statewide donation limit of $1 million per calendar year on a first-come, first-served basis.

Requires the Department of Veterans Services director to provide donation receipts including taxpayer information and send records of tax-credit-qualifying donations to the Department of Revenue for verification purposes.

Applies tax credit changes to taxable years beginning after December 31, 2017 through December 31, 2025, with fund repeal and audit provisions also extended to that same end date.