Prop 208: On March 11, 2022, the Maricopa Superior Court ruled that Proposition 208 is unconstitutional and permanently barred collection of the surcharge. For more information, click here.

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Notice of repeal of unused individual income tax credits

The Arizona Department of Revenue has reported for four consecutive fiscal years that no individual taxpayers have claimed the income tax credit for qualified employment of recipients of temporary assistance for needy families (TANF).

Pursuant to A.R.S. § 43-224, for taxable years 2021 and after, individual taxpayers will no longer be eligible for an individual income tax credit for:

Employment of TANF Recipients (Arizona Form 320)

This tax credit will still be available to corporate taxpayers. The repeal of the individual income tax credit will be included in the department’s 2021 technical correction bill. This legislation must be enacted for the repeal to become effective.

Monday, January 11, 2021