AZ SB1007

Extends the sunset date for certain public school tax credit purposes from June 30, 2024 to June 30, 2029, specifically for acquiring capital items, community school meal programs, student consumable health care supplies, and playground equipment.

Maintains existing tax credits for fees or contributions to Arizona public schools for standardized testing, career and technical education certifications, test preparation courses, CPR training, extracurricular activities, and character education programs.

Limits tax credits to $200 for single individuals or heads of household, and $400 for married couples filing jointly.

Requires public schools to report annually to the department by February 28 on total fees and contributions received and spent, categorized by purpose.

Applies retroactively to June 30, 2024.