Article 5 - CREDITS

Section 43-1071 - Credit for income taxes paid to other states; definitions
Section 43-1072 - Earned credit for property taxes; residents sixty-five years of age or older; definitions
Section 43-1072.01 - Credit for increased excise taxes paid
Section 43-1072.02 - Credit for increased transaction privilege or excise tax paid for education
Section 43-1073 - Family income tax credit
Section 43-1073.01 - Dependent tax credit
Section 43-1074 - Credit for new employment
Section 43-1074.01 - Credit for increased research activities
Section 43-1074.02 - Credit for investment in qualified small businesses
Section 43-1075 - [Repealed effective 1/1/2026] Affordable housing tax credit
Section 43-1076.01 - Healthy forest production tax credit; definitions
Section 43-1077 - Credit for entity-level income tax
Section 43-1078 - Credit for Arizona small business excess credit amount
Section 43-1079.01 - Credit for employing national guard members
Section 43-1081.01 - Credit for agricultural pollution control equipment
Section 43-1082 - [Repealed effective 1/1/2044] Credit for motion picture production costs; qualifications; data maintenance; rules; definitions
Section 43-1083 - Credit for solar energy devices
Section 43-1083.02 - Renewable energy production tax credit; definitions
Section 43-1083.03 - [Repealed effective 1/1/2032] Credit for qualified facilities
Section 43-1084 - Credit for agricultural water conservation system
Section 43-1085 - Credit for solar energy devices; commercial and industrial applications
Section 43-1086 - [Repealed effective 1/1/2027] Credit for donation to the military family relief fund subaccounts
Section 43-1088 - Credit for contribution to qualifying charitable organizations; definitions
Section 43-1089 - Credit for contributions to school tuition organization
Section 43-1089.01 - Tax credit; public school fees and contributions; definitions
Section 43-1089.02 - Credit for donation of school site
Section 43-1089.03 - Credit for contributions to certified school tuition organization
Section 43-1089.04 - Pro rata credit for business contributions by S corporation school tuition organizations; definition