Arizona ~ Personal Income Tax: Charitable Contributions Credit Provisions Amended

Provisions allowing an Arizona personal income tax credit for cash contributions to qualifying charitable organizations have been amended to allow contributions made on or before the 15th day of the fourth month following the close of a taxable year to be applied to either the current or the preceding taxable year.

S.B. 1217, Laws 2016, applicable to taxable years beginning after December 31, 2015



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