Arizona Credit 315 - Pollution Control Credit

Pollution Control Credit. You may qualify for this credit if you purchased depreciable property used in a trade or business to reduce or prevent [...]

Arizona State - Credit 308-I Post 2002 Carryover

Credit for Increased Research Activities -Individuals. Arizona Revised Statutes § 43-1074.01 provides an individual income tax credit for increased research activities in a taxable year. • The Arizona tax credit for individuals is allowed in an amount computed pursuant to Internal Revenue Code (IRC) § 41 with the following exceptions: • Qualified research includes only [...]

Arizona State - Credit 306 - Military Reuse Zone Credit

Military Reuse Zone Credit. This credit provided nonrefundable individual and corporate income tax credits for net increases in employment of full-time employees by a taxpayer in a military reuse zone. The employees must have been engaged primarily in providing aviation or aerospace services, or in manufacturing, assembling, or fabricating aviation or aerospace products. NOTE: Taxable year [...]

Arizona State - Credit 312 - Agricultural Water Conservation System Credit

Agricultural Water Conservation System Credit You may qualify for this credit if you incurred expenses to purchase and install an agricultural water conservation system in Arizona. Use Form 312 to figure this [...]

Arizona State - Credit 305 Recapture

If either of the following circumstances occurs with respect to a qualified environmental technology manufacturing, producing or processing facility, the tax imposed for the taxable year shall be increased by the full amount of all credits previously allowed with respect to that facility: The taxpayer abandons construction before the facility is placed in service. Before the facility is [...]