AZ HB2425

Amends section 43-1089.01, Arizona Revised Statutes, to allow individual income tax credits for fees and contributions paid to public schools.

Adds "providing full-time or part-time school resource officers" as a new qualifying purpose for tax credits under the existing public school fee and contribution credit.

Maintains existing credit limits of $200 for single individuals/heads of household and $400 for married couples filing jointly.

Allows unused credits to be carried forward for up to five consecutive taxable years if they exceed current year tax liability.