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Notice of repeal of unused individual income tax credit

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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Arizona Department of Revenue
(602) 255-3381
1600 West Monroe Street
Phoenix, AZ 85007
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