AZ SB1301

Establishes a new income tax credit for Arizona residents who incur qualifying expenses for caring for family members with daily living activity limitations in their homes, effective for taxable years beginning after December 31, 2017.

Credit amount equals 50% of qualifying expenses, with a maximum credit of $1,000 per taxpayer per year.

Eligibility requires Arizona gross income not exceeding $75,000 (single/married filing separately) or $150,000 (married filing jointly), and the family member must be at least 18 years old and certified by a physician as requiring daily living assistance.

Qualifying expenses include home modifications for mobility and safety, equipment for daily activities, and services such as home care aides, adult day care, and assistive technology; excludes regular food, clothing, transportation, and amounts reimbursed by insurance or government.

Qualifying family members must be the taxpayer's spouse, descendant, stepchild, parent, stepparent, ancestor, sibling, uncle, or aunt; unused credit amounts cannot be refunded or carried forward.