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Notice of repeal of unused individual income tax credit

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The Arizona Department of Revenue has reported for four consecutive fiscal years that no individual taxpayers have claimed the income tax credit for Renewable Energy Investment and Production for Self-Consumption by International Operations Centers (Arizona Form 351).

Pursuant to A.R.S. § 43-224, for taxable years 2019 and after:

  • Individual taxpayers including members of a limited liability company (LLC) and shareholders of an S corporation will no longer be eligible for an individual income tax credit for the Renewable Energy Investment and Production for Self-Consumption by International Operations Centers.
  • This tax credit will still be available to corporate taxpayers.
  • The repeal of the individual tax credit will be included in the department’s 2019 technical correction bill. This legislation must be enacted for the repeal to become effective.
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(602) 255-3381
1600 West Monroe Street
Phoenix, AZ 85007
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