AZ HB4135

Creates a refundable income tax credit of $2,000 per child for taxpayers earning $75,000 or less, and $1,000 per child for those earning between $75,000 and $150,000, for children age 5 and younger receiving certified child care services

Limits total credits authorized under this program to $15,000,000 aggregate, distributed on a first-come, first-served basis

Requires qualifying child care to be provided through a family child care home or in-home provider certified by the Department of Economic Security that implements curriculum aligned with early childhood learning programs

Takes effect for taxable years beginning after December 31, 2025

May be cited as the "Arizona Working Families and Quality Care Act"