AZ HB2011

Increases the Arizona income tax subtraction for adoption-related expenses (including unreimbursed medical costs, adoption counseling, legal and agency fees) from $3,000 to $5,000 for single filers/heads of household and $10,000 for married couples filing jointly, effective for tax years beginning after December 31, 2025

Expands the definition of qualifying adoption expenses to explicitly include human embryo adoption costs

Allows the subtraction for human embryo adoption to be taken in the year the legal transfer of the embryo to the adopting parent occurs, rather than requiring a final adoption order

May be cited as the "Investing in Life Act"