Assigned to FICO FOR COMMITTEE
ARIZONA STATE SENATE
Fifty-Sixth Legislature, Second Regular Session
FACT SHEET FOR S.B. 1455
public school tax credit; purposes
Purpose
Makes permanent specified purposes for which a public school may use monies contributed
for the purposes of the Public School Extracurricular Activity Fees Tax Credit.
Background
Statute allows for a credit against individual income tax liability for fees paid or cash
contributions made to a public school for: 1) standardized testing for college credit or readiness;
2) the career and technical education industry certification assessment; 3) preparation courses and
materials for standardized testing; 4) cardiopulmonary resuscitation training; 5) extracurricular
activities; and 6) character education programs. Laws 2019, Chapter 164 authorized additional
purposes for contributions until June 30, 2022, including: 1) the acquisition of specified capital
items; 2) community school meal programs; 3) student consumable health care supplies; and
4) playground equipment and shade structures for playground equipment. In 2021, the Legislature
extended the expiration date for the additional authorized purposes until June 30, 2024 (Laws
2021, Ch. 412)
For the purposes of the Public School Extracurricular Activity Fees Tax Credit, a
public school is a school that is a part of a school district, a career technical education district or a
charter school (A.R.S. ยง 43-1089.01).
If making the additional authorized contribution categories permanent results in a change
to the amount of contributions, there may be a fiscal impact to the state General Fund.
Provisions
1. Removes the June 30, 2024, expiration date for the following authorized purposes of
contributions made to a public school:
a) the acquisition of outlined capital items;
b) community school meal programs;
c) student consumable health care supplies; and
d) playground equipment and shade structures for playground equipment.
2. Makes conforming changes.
3. Becomes effective on the general effective date, retroactive to July 1, 2024.
Prepared by Senate Research
February 1, 2024
MG/cs