43-1161. Credit for new employment A. For taxable years beginning from and after June 30, 2011, a credit is allowed against the taxes imposed by this title for net increases in full-time employees residing in this state and hired in qualified employment positions in this state as computed and certified by the Arizona commerce authority […]
43-1162. Healthy forest production tax credit; definitions A. For taxable years beginning from and after December 31, 2020, a credit is allowed against the taxes imposed by this title for processing qualifying forest products. B. The taxpayer is eligible for the credit if all of the following apply: 1. The taxpayer has a current healthy […]
43-1163. Affordable housing tax credit (Rpld. 1/1/26) A. A taxpayer is allowed a credit against the taxes imposed by this title if the Arizona department of housing issues an eligibility statement for a qualified project pursuant to section 41-3954. The amount of the credit: 1. Is equal to at least fifty percent of the amount […]
43-1164. Credit for solar energy devices; commercial and industrial applications A. For taxable years beginning from and after December 31, 2005 through December 31, 2018, a credit is allowed against the taxes imposed by this title for a taxpayer that is either: 1. Installing one or more solar energy devices, as defined in section 42-5001 […]
43-1164.03. Renewable energy production tax credit; definitions A. A credit is allowed against the taxes imposed by this title for the production of electricity using renewable energy resources. B. The taxpayer is eligible for the credit: 1. If the taxpayer holds title to a qualified energy generator that first produces electricity from and after December […]
43-1164.04. Credit for qualified facilities (Rpld. 1/1/32) A. For taxable years beginning from and after December 31, 2012 through December 31, 2030, a credit is allowed against the taxes imposed by this title for qualifying investment and employment in expanding or locating a qualified facility in this state. To qualify for the credit, after June […]
43-1164.05. Credit for renewable energy investment and production for self-consumption by international operations centers; definitions A. A credit is allowed against the taxes imposed by this title for investment in new renewable energy facilities that produce energy for self-consumption using renewable energy resources if the power will be used primarily for an international operations center. […]
43-1165. Credit for motion picture production costs; qualifications; data maintenance; rules; definitions (Rpld. 1/1/44) A. For taxable years beginning from and after December 31, 2022, a tax credit is allowed against production costs paid by a motion picture production company in this state that are subject to taxation by this state and that are directly […]
43-1167.01. Credit for employing national guard members A. For taxable years beginning from and after December 31, 2005, a credit is allowed against the taxes imposed by this title for a taxpayer whose employee is a member of the Arizona national guard if the employee is placed on active duty. The amount of the credit […]
43-1168. Credit for increased research activity A. A credit is allowed against the taxes imposed by this title in an amount determined pursuant to section 41 of the internal revenue code, except that: 1. The amount of the credit is computed as follows: (a) Add: (i) The excess, if any, of the qualified research expenses […]
43-1170. Credit for pollution control equipment A. A credit is allowed against the taxes imposed by this title for expenses that the taxpayer incurred during the taxable year to purchase real or personal property that is used in the taxpayer’s trade or business in this state to control or prevent pollution. The amount of the […]
43-1175. Credit for employment of temporary assistance for needy families recipients A. A credit is allowed against the taxes imposed by this title for net increases in qualified employment by the taxpayer of recipients of temporary assistance for needy families as defined in section 46-101 who are residents of this state. The amount of the […]
43-1178. Credit for taxes with respect to coal consumed in generating electrical power A. A credit is allowed against the taxes imposed by this title for a taxpayer that purchases coal consumed in generating electrical power in this state. The credit is equal to thirty per cent of the amount paid by the seller or […]
43-1181. Credit for donation of school site A. A credit is allowed against the taxes imposed by this title in the amount of thirty percent of the value of real property and improvements donated by the taxpayer to a school district or a charter school for use as a school or as a site for […]
43-1183. Credit for contributions to school tuition organization A. Beginning from and after June 30, 2006, a credit is allowed against the taxes imposed by this title for the amount of voluntary cash contributions made by the taxpayer during the taxable year to a school tuition organization that is certified pursuant to chapter 15 of […]
43-1184. Credit for contributions to school tuition organization; displaced students; students with disabilities A. Beginning from and after June 30, 2009, a credit is allowed against the taxes imposed by this title for the amount of voluntary cash contributions made by the taxpayer during the taxable year to a school tuition organization that is certified […]
43-1381. Credit for taxes paid to other state or country A. If an estate or trust is a resident of this state and also a resident of another state or country, the estate or trust is allowed a credit against the taxes imposed by this title for net income taxes imposed by and paid to […]
43-1382. Credit for entity-level income tax A. For taxable years beginning from and after December 31, 2021, a credit is allowed against the taxes imposed by this title for a taxpayer who is a partner in a partnership or a shareholder of an S corporation that elects to pay the tax under section 43-1014. B. […]
