AZ SB1455

Amends Arizona tax code section 43-1089.01 to modify the public school tax credit for fees and contributions paid to public schools in Arizona.

Removes the sunset date (June 30, 2024) on the tax credit for acquiring capital items as defined in the uniform system of financial records, making this provision permanent.

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

Permits taxpayers to claim credits for contributions to public schools for standardized testing, career and technical education assessments, extracurricular activities, character education, CPR training, community school meal programs, student consumable health care supplies, and playground equipment.

Applies retroactively to June 30, 2024.