Thanks,

I've done them in years past.  We do a 321 and a 322 and I always have to keep good notes to know what year things were made in and for, and then make the adjustments so we're not double dipping.

I like the concept.  Basically the taxpayer gets to directly control how some of their tax dollars get spent.

Here's the IRS proposed regs:

https://s3.amazonaws.com/public-inspection.federalregister.gov/2018-18377.pdf

And looks like the effective date:

"The amendments to these regulations are proposed to apply to contributions after August 27, 2018."

So we still get the AZ credit, but the IRS deduction is reduced to $0 for post 8/27/18 contributions.

Rick