individual income tax; subtraction; adoption

Summary

The bill adds a new deduction that lets Arizona taxpayers subtract certain adoption costs from their taxable income. The deduction is limited to $3,000 for tax years before 2026, $5,000 for single filers after 2025, and $10,000 for married couples filing jointly after 2025. It can only be claimed in the year the final adoption order is issued (or the embryo transfer occurs).

AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.

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