AZ HB2113

Amends Arizona Revised Statutes section 43-1041 regarding the optional standard deduction for individual income tax.

Establishes standard deduction amounts of $12,200 for single filers, $18,350 for heads of household, and $24,400 for married filing jointly, subject to annual inflation adjustments.

Allows taxpayers to add 25% of their charitable deductions to their standard deduction starting in taxable year 2019, enabling charitable giving benefits even when not itemizing.

Requires the department to adjust the 25% charitable deduction percentage annually beginning in 2022 based on the Phoenix consumer price index, with increases capped at 100% and no reductions from prior year percentages.

Maintains existing rules regarding standard deduction elections, including provisions for married couples filing separately and restrictions on changing elections after filing.