Bill > HB2836

This bill amends Arizona law to expand the definition of a "qualifying charitable organization" to include organizations that provide services to senior citizens at risk of financial fraud and cybercrimes, defining such individuals as those at least sixty-five years old seeking information on these threats. It also adds "financial fraud and cybercrime prevention programs" to the list of services that qualifying charitable organizations can provide to be eligible for tax credits, clarifying that these programs aim to protect individuals from illegal practices that seek to obtain personal information or financial data through persuasion or false pretenses. The bill specifies that these changes apply to taxable years beginning after December 31, 2026, and that the definition of "services" for qualifying charitable organizations now explicitly includes these fraud prevention programs.

Budget and Finance

https://apps.azleg.gov/BillStatus/BillOverview/84670