§ 41-1517 – Arizona motion picture production program; duties; preapproval; postapproval; fee; rulemaking; audit; report; definitions
41-1517. Arizona motion picture production program; duties; preapproval; postapproval; fee; rulemaking; audit; report; definitions (Rpld. 1/1/44) A. The authority shall: 1. Implement an Arizona motion picture production program in this state to promote the workforce development and expansion of the commercial motion picture industry in this state. 2. Certify motion picture production companies that produce […]
§ 41-1518 – Capital investment incentives; evaluation; certification; definitions
41-1518. Capital investment incentives; evaluation; certification; definitions A. The Arizona commerce authority shall receive and evaluate applications that are submitted by qualified investors to receive a tax credit pursuant to section 43-1074.02 for qualified investments made in a qualified small business and shall certify to the department of revenue the names, amounts and other relevant […]
§ 41-1519 – Computer data center tax relief; definitions
41-1519. Computer data center tax relief; definitions A. From and after August 31, 2013, tax relief is allowed for the owner or operator of a computer data center certified pursuant to this section. The same tax relief is allowed for qualified colocation tenants of the computer data center. All tax relief applies during the qualification […]
§ 41-1520 – International operations centers; utility relief; certification; revocation; definitions
41-1520. International operations centers; utility relief; certification; revocation; definitions A. Utility relief is allowed for the owner or operator of an international operations center that is certified pursuant to this section. B. To qualify for the utility relief, the owner or operator must submit to the authority an application in a form prescribed by the […]
§ 41-1525 – Arizona quality jobs incentives; tax credits for new employment; qualifications; definitions
41-1525. Arizona quality jobs incentives; tax credits for new employment; qualifications; definitions A. The owner of a business that is located in this state before July 2025 is eligible for income tax credits under section 43-1074 or 43-1161 or an insurance premium tax credit under section 20-224.03 for net increases in full-time employees residing in […]
§ 41-1526 – Authority review; applications; rural e-Connectivity pilot program
41-1526. Authority review; applications; rural e-Connectivity pilot program A person who is eligible to apply for the rural e-connectivity pilot program established pursuant to section 779 of the consolidated appropriations act, 2018 (P.L. 115 141; 132 Stat. 348) may request that the authority review the person’s application for accuracy. The authority may not deny an […]
§ 41-1510.01 – Solar energy tax incentives; qualification
41-1510.01. Solar energy tax incentives; qualification A. The authority shall establish a procedure for identifying commercial solar energy projects that qualify for the purposes of the commercial solar energy income tax credits under sections 43-1085 and 43-1164. B. To qualify for the tax credits, a business must apply in a form prescribed by the authority, […]
§ 41-1511 – State broadband office; director; duties
41-1511. State broadband office; director; duties A. The state broadband office is established in the authority. B. The state broadband office consists of the state broadband director, who serves at the pleasure of the chief executive officer. The chief executive officer may hire staff for the state broadband office to do the following: 1. Coordinate […]
§ 41-1501 – Definitions
41-1501. Definitions In this chapter, unless the context otherwise requires: 1. " Authority" means the Arizona commerce authority. 2. " Board" means the board of directors of the authority. 3. " Chief executive officer" means the chief executive officer of the authority.
§ 41-1512 – Qualified facility income tax credits; qualification; definitions
41-1512. Qualified facility income tax credits; qualification; definitions (Rpld. 1/1/32) A. For taxable years beginning from and after December 31, 2012, income tax credits are allowed for expanding or locating a qualified facility in this state pursuant to sections 43-1083.03 and 43-1164.04. Only capital investments in a qualified facility that are made not more than […]