AZ HB2341

Prohibits taxpayers from selling or transferring tax credits authorized under Title 20, Chapter 2, Article 1 and Title 43, Chapters 10 and 11.

Makes any income tax credits enacted after December 31, 2021 non-refundable.

Excludes net long-term capital gains from the sale of charter schools from the 25% subtraction allowed for long-term capital gains on assets acquired after December 31, 2014.

Increases the subtraction for retired or retainer pay of uniformed services from $2,500 to $3,500 for taxable years beginning after December 31, 2018.

Applies changes to section 43-1022 retroactively to taxable years beginning after December 31, 2020.