Arizona 2022 Regular Session

Arizona House Bill HB2693

Introduced
2/7/22  
Report Pass
2/16/22  
Report Pass
2/21/22  
Engrossed
2/24/22  
Report Pass
3/16/22  
Report Pass
6/20/22  
Enrolled
6/24/22  
Passed
7/6/22  
Chaptered
7/6/22  

Caption

Tax credit; charitable organizations; adjustment

Impact

The implications of HB 2693 are significant as they provide clearer financial benefits to those contributing to Oregon’s non-profit sector. By establishing distinct tax credits for different types of charitable organizations, the bill aims to bolster fundraising efforts for foster care services and other qualifying charities. Additionally, the retroactive application of the bill to contributions made in preceding taxable years could help increase total donations in the short term, as taxpayers may be motivated to give more to maximize their credit claim based on past contributions.

Summary

House Bill 2693 introduces amendments to Section 43-1088 of the Arizona Revised Statutes, enhancing the existing tax credit scheme for contributions made to qualifying charitable organizations. The bill establishes distinct credit limits based on the type of organization that receives cash donations, with a $400 cap for single taxpayers and $800 for married couples donating to regular charitable organizations, and a higher cap of $500 for individuals and $1,000 for couples donating specifically to foster care charitable organizations. This creates a financial incentive for taxpayers to support entities that aid vulnerable populations, particularly children in foster care.

Sentiment

Overall, the sentiment surrounding this bill appears supportive, with broad recognition of the importance of funding for charitable organizations. By targeting financial assistance specifically towards foster care organizations, supporters argue that the bill addresses a critical funding gap in services for displaced children and promotes societal responsibility towards these vulnerable youth. However, some critiques focus on the potential for unequal access to tax benefits, depending on the taxpayer’s financial situation and their ability to contribute to charitable organizations.

Contention

Notable points of contention may arise regarding the limitations placed on the types of organizations eligible for these tax credits, particularly the exclusion of any entity that supports abortion services, which signifies a broader ideological debate regarding the intersection of public policy and personal beliefs. Additionally, while the bill seeks to encourage donations to foster care organizations, it may also be viewed as an insufficient systemic tackle of child welfare issues if not paired with larger reforms in caretaking structures and funding mechanisms.

Companion Bills

No companion bills found.

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