REFERENCEFifty-seventh TITLE:Legislature Ways & Means Second Regular Session H.B.

individual4037 incomePROPOSED tax;HOUSE OF REPRESENTATIVES AMENDMENTS TO H.B.

credit;4037 (Reference to printed bill) Amendment instruction key:

education[GREEN StateUNDERLINING ofIN ArizonaBRACKETS] Houseindicates oftext Representativesadded Fifty-seventhto Legislaturestatute Secondor Regularpreviously Sessionenacted HBsession 4037law. Introduced by Representative Peña AN ACT AMENDING SECTIONS 43-222 AND 43-323, ARIZONA REVISED STATUTES;

AMENDING[Green TITLEunderlining 43,in CHAPTERbrackets] 10,indicates ARTICLEtext 5,added ARIZONAto REVISEDnew STATUTES,session BYlaw ADDINGor SECTIONtext 43-1073.02;restoring existing law.

RELATING[GREEN TOSTRIKEOUT INCOMEIN TAXBRACKETS] CREDITS.indicates new text removed from statute or previously enacted session law.

(TEXT[Green OFstrikeout BILLin BEGINSbrackets] ONindicates NEXTtext PAGE)removed -from iexisting -statute, HBpreviously 4037 Be it enacted bysession thelaw Legislatureor ofnew thesession Statelaw. of Arizona:

<<Green carets>> indicate a section added to the bill.

<<Green strikeout in carets>> indicates a section removed from the bill.

The bill as proposed to be amended is reprinted as follows:

2.House Amendments to H.B.

4037 2.

- 1 - HB 4037 5.

Fiduciary returns, partnership returns, withholding returns and corporate returns shall be filed electronically for taxable years beginning-2- fromHouse andAmendments afterto DecemberH.B. 31, 2019, or when the department establishes an electronic filing program, whichever is later.

4037 beginning from and after December 31, 2019, or when the department establishes an electronic filing program, whichever is later.

- 2 - HB 4037 Sec.

FOR A QUALIFYING CHILD WHO WAS NOT ENROLLED IN A PUBLIC SCHOOLSCHOOL[,] AND[AND] DID NOT PARTICIPATE IN AN ARIZONA EMPOWERMENT SCHOLARSHIP ACCOUNT PURSUANT TO SECTION 15-2402 [AND DID NOT RECEIVE AN EDUCATIONAL SCHOLARSHIP OR TUITION GRANT FROM A SCHOOL TUITION ORGANIZATION PURSUANT TO CHAPTER 15 OR 16 OF THIS TITLE] DURING THE TAXABLE YEAR, EQUAL TO EIGHTY PERCENT OF THE AMOUNT OF THE BASE SUPPORT LEVEL AS DETERMINED BY SECTION 15-943 FOR THE QUALIFYING CHILD OF THE TAXPAYER.

FOR A QUALIFYING CHILD WHO WAS EITHER[EITHER] ENROLLED IN A PUBLIC SCHOOLSCHOOL[,] OR[OR] PARTICIPATED IN AN ARIZONA EMPOWERMENT SCHOLARSHIP ACCOUNT PURSUANT TO SECTION 15-2402 [OR RECEIVED AN EDUCATIONAL SCHOLARSHIP OR TUITION GRANT FROM A SCHOOL TUITION ORGANIZATION PURSUANT TO CHAPTER 15 OR 16 OF THIS TITLE] FOR NOT MORE THAN FIFTY PERCENT OF THE INSTRUCTIONAL DAYS OF THE TAXABLE YEAR, EQUAL TO FORTY PERCENT OF THE AMOUNT OF THE BASE SUPPORT LEVEL AS DETERMINED BY SECTION 15-943 FOR THE QUALIFYING CHILD OF THE TAXPAYER.

THE DEPARTMENT OF REVENUE SHALL ADOPT RULES AND PRESCRIBE FORMS TO ADMINISTER THIS SECTION AND MAY CONSULT WITH THE DEPARTMENT OF EDUCATION TO DETERMINE WHETHER A QUALIFYING CHILD OF A TAXPAYER WHO IS CLAIMING THE CREDIT UNDER THIS SECTION WAS ENROLLED IN A PUBLIC SCHOOL OR PARTICIPATED-3- INHouse ANAmendments ARIZONAto EMPOWERMENTH.B. SCHOLARSHIP ACCOUNT PURSUANT TO SECTION 15-2402.

4037 PARTICIPATED IN AN ARIZONA EMPOWERMENT SCHOLARSHIP ACCOUNT PURSUANT TO SECTION 15-2402.

Sec.[4.

DID NOT RECEIVE AN EDUCATIONAL SCHOLARSHIP OR TUITION GRANT FROM A SCHOOL TUITION ORGANIZATION PURSUANT TO CHAPTER 15 OR 16 OF THIS TITLE FOR MORE THAN FIFTY PERCENT OF THE INSTRUCTIONAL DAYS DURING THE TAXABLE YEAR.] Sec.

-Enroll 3and -engross to conform Amend title to conform JUSTIN OLSON 4037OLSON.docx 02/13/2026 5:06 PM C:

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