Skip to main content

ADOR is aware that some small business income taxpayers received a billing notice even though their overpayment individual income tax return is larger than the tax due small business income return. Please be advised that the Department is working to resolve the issue as soon as possible.

Customer Notice: To schedule an appointment, please contact us at [email protected].

taxes
Arizona
Department of Revenue
    • Home
    • About
    • Business
    • E-File Services
    • Forms
    • Reports, Statistics and Legal Research
    • Tax Credits
    • Transaction Privilege Tax (TPT)
    • View My 1099-G
    • Unclaimed Property
    • Contact Us
  • Home
  • About
  • Business
  • E-File Services
  • Forms
  • Reports, Statistics and Legal Research
  • Tax Credits
  • Transaction Privilege Tax (TPT)
  • View My 1099-G
  • Unclaimed Property
  • Contact Us
  • About
  • Contact Us
  • Site Map
  • Subscribe
  • facebook
  • twitter
  • linkedin
  • Home
  • Media Center
  • Latest Press Releases
  • News
  • Notice of repeal of unused income tax credits
  • Meeting Archive
  • News, Events & Notices
    • TPT Tax Rate Table
  • TPT Newsletter Archive

Notice of repeal of unused income tax credits

The Arizona Department of Revenue has reported for four consecutive fiscal years that no corporate taxpayers have claimed the income tax credit for employment by a healthy forest enterprise, agricultural pollution control equipment and donation of a school site.  Additionally,

 

Pursuant to A.R.S. § 43-224, for taxable years 2020 and after, taxpayers will no longer be eligible for a corporate income tax credit for:

  • Employment by a Healthy Forest Enterprise (Arizona Form 332-Corporate)
  • Agricultural Pollution Control Equipment (Arizona Form 325-Corporate)
  • Donation of a School Site (Arizona Form 331-Corporate)
  • Environmental Technology Facility  (Arizona Form 305-Corporate)

 

The repeal of the corporate income tax credits per §§ 43-1162, 43-1170.01 and 43-1181 and the individual income tax credit per §43-1080 will be included in the department's 2020 technical correction bill.  This legislation must be enacted for the repeal to become effective.

 

Thursday, Dec. 26, 2019

Revised February 14, 2020

Print Friendly, PDF & Email
Arizona
Department of Revenue
  • Contact Us
    • Report an AZTaxes Issue
    • Report a Web Issue
    • FAQs
    • Locations and Services
    • Mailing Addresses
    • Customer Satisfaction Surveys
    • Report Tax Fraud
Arizona Department of Revenue
(602) 255-3381
1600 West Monroe Street
Phoenix, AZ 85007
  • facebook
  • twitter
  • linkedin
  • Subscribe for Updates
  • Site Map
    • Forms
    • Where's My Refund?
    • AZTaxes.gov
  • News & Notices
  • Report Tax Fraud
  • Privacy
  • Accessibility
  • Careers