Arizona 2023 Regular Session

Arizona Senate Bill SB1222

Caption

Tax credit; substance abuse rehabilitation

Impact

By allowing taxpayers to claim a credit for their medical expenses related to substance abuse rehabilitation, SB1222 seeks to alleviate some of the financial burdens that can accompany recovery. The approach reflects a growing recognition of the need for supportive measures to address substance use disorders as a public health issue. This legislation can potentially lead to an increase in individuals seeking treatment, knowing that there is relief available to offset the expenses incurred during rehabilitation.

Summary

SB1222 aims to introduce a tax credit for individuals who incur medical expenses related to substance abuse rehabilitation. The bill proposes adding section 43-1080 to the Arizona Revised Statutes, which would permit taxpayers to claim a credit against their taxes for qualifying expenses. The credit is set at a maximum of $2,000 for single individuals or heads of household and $4,000 for married couples filing jointly. This move is intended to provide financial relief to individuals and families dealing with the detrimental costs of substance abuse treatment.

Contention

While the proposal of SB1222 has the potential to provide much-needed assistance, it may also raise debates around the allocation of state resources and the extent of government involvement in health-related expenses. Some critics may argue that the state should not subsidize personal medical expenses, preferring to address broader systemic issues that contribute to substance abuse. Furthermore, there may be discussions on the effectiveness of such credits in truly incentivizing rehabilitation versus merely providing a financial benefit.

Companion Bills

No companion bills found.

Previously Filed As

AZ SB1241

Tax credit; gray water systems

AZ SB1265

Investments; rural areas; tax credits

AZ HB2879

Income tax credit; historic preservation

AZ HB2890

Tax credit; care giving expenses

AZ HB2892

Income tax credit; released prisoners

AZ HB2579

Tax credit; higher education students

AZ HB2809

STO; income tax credit; repeal

AZ SB1213

Income tax; credit; labor costs

AZ SB1455

Public school tax credit; purposes

AZ HB2576

Affordable housing tax credits; extension.

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