AZ SB1297

Extends the filing deadline for individual income tax returns due April 15, 2021 to May 17, 2021 for taxable year 2020.

Shifts the tax payment deadline from April 15, 2021 to May 17, 2021 for individual taxpayers under Arizona Revised Statutes Title 43.

Imposes interest on any unpaid taxes beginning May 17, 2021 at the rate determined under section 42-1123, Arizona Revised Statutes, until payment is received.

Allows contributions claimed for credits under sections 43-1088, 43-1089, 43-1089.01, or 43-1089.03 made on or before May 17, 2021 to be applied to either the 2020 or 2021 taxable year.

Designates the act as an emergency measure operative immediately.