AZ HB2836

Expands the qualifying charitable organization tax credit to include organizations that provide financial fraud and cybercrime prevention programs for senior citizens aged 65 and older who are at risk of such crimes.

Adds "financial fraud and cybercrime prevention programs" to the definition of eligible services that qualifying charitable organizations may provide to qualify for the tax credit.

Requires qualifying charitable organizations to certify they spend at least 50% of their budget on services to eligible populations, which now includes at-risk senior citizens in addition to TANF recipients, low-income residents, and individuals with chronic illness or physical disability.

Maintains existing credit limits: up to $400/$800 (single/joint) for qualifying charitable organizations and up to $500/$1,000 (single/joint) for qualifying foster care charitable organizations.

Applies to taxable years beginning after December 31, 2026.