HB 2356 Summary

• Increases the standard deduction for Arizona individual income tax returns by allowing taxpayers to include 50% of charitable contributions they would have deducted if itemizing, effective for tax years beginning after December 31, 2019.

• Replaces the previous 25% charitable contribution increase (which applied to tax years 2018-2019) with a new 50% increase for tax years beginning after December 31, 2019.

• Standard deduction amounts remain $12,200 for single filers, $18,350 for heads of household, and $24,400 for married filing jointly (subject to annual inflation adjustments).

• Applies retroactively to all taxable years beginning after December 31, 2019.