SB1009 - 572R

Be it enacted by the Legislature of the State of Arizona:

Section 1. Section 15-718.01, Arizona Revised Statutes, is amended to read:

START_STATUTE15-718.01. Instruction on cardiopulmonary resuscitation and the use of automated external defibrillators; exemptions; definitions

A. On or before July 1, 2019, School districts and charter schools shall provide public school pupils with one or more training sessions in both cardiopulmonary resuscitation, through the use of psychomotor skills in an age-appropriate manner, and the use of automated external defibrillators during high school. This training shall must be based on the most current national evidence-based emergency cardiovascular care guidelines for cardiopulmonary resuscitation and the use of automated external defibrillators. The training in cardiopulmonary resuscitation must include training through the use of psychomotor skills in an age-appropriate manner. A school district or charter school may assign homework to satisfy the requirements of this subsection and subsections B and E of this section, if the completion of the homework is verified by a teacher or parent.

B. School district or charter school instruction that results in cardiopulmonary resuscitation certification in cardiopulmonary resuscitation or the use of automated external defibrillators, or both, must be provided by a certified cardiopulmonary resuscitation trainer. This subsection does not require a teacher or administrator who facilitates, provides or oversees the instruction to be an authorized a certified trainer of cardiopulmonary resuscitation if the instruction does not result in cardiopulmonary resuscitation certification in cardiopulmonary resuscitation or the use of automated external defibrillators, or both.

C. The instruction provided under pursuant to subsection A of this section must include the hands-on practicing of cardiopulmonary resuscitation and the use of automated external defibrillators, except for students who are enrolled in an online school as defined in section 15-808.

D. A school district or charter school shall excuse a pupil shall be excused from the instruction on cardiopulmonary resuscitation and the use of automated external defibrillators at the request of either:

1. The pupil's parent.

2. A pupil who provides written documentation that the pupil has previously received training in or is currently certified in cardiopulmonary resuscitation or the use of automated external defibrillators, or both.

3. If the pupil is a child with a disability as defined in section 15-731, the pupil's individualized education program team if the individualized education program team makes a determination to excuse the pupil from the instruction.

E. A school district or charter school may accept from any person, public entity or other legal entity in-kind donations of materials, equipment or services that may be used in the instruction on cardiopulmonary resuscitation or the use of automated external defibrillators, or both.

F. A school district or charter school may use any of the following persons to provide instruction and training pursuant to this section:

1. Emergency medical technicians.

2. Paramedics.

3. Fire department personnel.

4. Police officers.

5. Representatives of the American heart association.

6. Representatives of the American red cross.

7. Teachers.

8. Other school employees.

9. Other similarly qualified persons.

G. For the purposes of this section: ,

1. "Automated external defibrillator" has the same meaning prescribed in section 36-2261.

2. "Psychomotor skills" means sequences of physical actions that are practiced in a manner that supports cognitive learning. END_STATUTE

Sec. 2. Section 43-1089.01, Arizona Revised Statutes, is amended to read:

START_STATUTE43-1089.01. Tax credit; public school fees and contributions; definitions

A. A credit is allowed against the taxes imposed by this title for the amount of any fees paid or cash contributions made by a taxpayer or on the taxpayer's behalf pursuant to section 43-401, subsection G during the taxable year to a public school located in this state for the following public school purposes:

1. Standardized testing for college credit or readiness offered by a widely recognized and accepted educational testing organization.

2. The career and technical education industry certification assessment.

3. Preparation courses and materials for standardized testing.

4. Cardiopulmonary resuscitation Training in cardiopulmonary resuscitation or the use of automated external defibrillators, or both, pursuant to section 15-718.01.

5. Extracurricular activities.

6. Character education programs.

7. From and after June 30, 2019 through June 30, 2029:

(a) Acquiring capital items, as defined in the uniform system of financial records, including those items listed in section 15-903, subsection C, paragraphs 2 through 8.

(b) Community school meal programs. An amount paid by an individual to receive a meal or a meal card does not qualify as a fee or donation for community school meal programs.

(d) Playground equipment and shade structures for playground equipment.

B. The amount of the credit shall not exceed:

1. $200 for a single individual or a head of household.

2. $400 for a married couple filing a joint return.

C. A husband and wife who file separate returns for a taxable year in which they could have filed a joint return may each claim only one-half of the tax credit that would have been allowed for a joint return.

D. The credit allowed by this section is in lieu of any deduction pursuant to section 170 of the internal revenue code and taken for state tax purposes.

E. If the allowable tax credit exceeds the taxes otherwise due under this title on the claimant's income, or if there are no taxes due under this title, the taxpayer may carry the amount of the claim not used to offset the taxes under this title forward for not more than five consecutive taxable years' income tax liability.

F. The site council of the public school that receives contributions that are not designated for a specific purpose shall determine how the contributions are used at the school site. If a charter school does not have a site council, the principal, director or chief administrator of the charter school shall determine how the contributions that are not designated for a specific purpose are used at the school site. If at the end of a fiscal year a public school has unspent contributions that were previously designated for a specific purpose or program and that purpose or program has been discontinued or has not been used for two consecutive fiscal years, these contributions shall be considered undesignated in the following fiscal year for the purposes of this subsection, and the site council may transfer these undesignated contributions to any school within the same school district.

G. A public school that receives fees or a cash contribution pursuant to subsection A of this section shall report to the department, in a form prescribed by the department, by February 28 of each year the following information:

1. The total number of fee and cash contribution payments received during the previous calendar year.

2. The total dollar amount of fees and contributions received during the previous calendar year.

3. The total dollar amount of fees and contributions spent by the school during the previous calendar year, categorized by specific standardized testing, preparation courses and materials for standardized testing, extracurricular activity or character education program.

H. For the purposes of this section, a contribution for which a credit is claimed and that is made on or before the fifteenth day of the fourth month following the close of the taxable year may be applied to either the current or preceding taxable year and is considered to have been made on the last day of that taxable year.

I. For the purposes of this section:

1. "Career and technical education industry certification assessment" means an assessment for career and technical preparation programs for pupils.

2. "Character education programs" means a program described in section 15-719.

3. "Community school meal program" means a school meal program that takes place before or after the regular school day on school property.

4. "Extracurricular activities" means school-sponsored activities that may require enrolled students to pay a fee in order to participate, including fees for:

(a) Band uniforms.

(b) Equipment or uniforms for varsity athletic activities.

(d) In-state or out-of-state trips that are solely for competitive events. Extracurricular activities do not include any senior trips or events that are recreational, amusement or tourist activities.

5. "Public school" means a school that is part of a school district, a career technical education district or a charter school.

6. "Standardized testing for college credit or readiness" includes the SAT, PSAT, ACT, advanced placement and international baccalaureate diploma tests and other similar tests.

7. "Student consumable health care supplies" includes tissues, hand wipes, bandages and other health care consumables that are generally used by children.

8. "Widely recognized and accepted educational testing organization" means the college board, the ACT, the international baccalaureate and other organizations that are widely recognized and accepted by colleges and universities in the United States and that offer college credit and readiness examinations. END_STATUTE