reglab/housing_qa huggingface dataset:
AZ Rev Stat § 43-221 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-221 - Joint legislative income tax credit review committee; report

43-221.  Joint legislative income tax credit review committee;  report A. The joint legislative income tax credit review committee is established consisting of the following members: 1. Five members of the house of representatives ways and means committee appointed by the speaker of the house of representatives. Not more than three appointees shall be of the same political party. 2. Five members of the senate finance committee appointed by the president of the senate. Not more than three appointees shall be of the same political party. B. The committee shall determine the original purpose of existing tax credits and establish a standard for evaluating and measuring the success or failure of the tax credits. The standard for evaluating tax credits may include: 1. The history,  rationale and estimated revenue impact of the credit. 2. Whether the credit has provided a benefit to this state including,  for corporate tax credits,  measurable economic development,  new investments,  creation of new jobs or retention of existing jobs in this state. 3. Whether the credit is unnecessarily complex in the application,  administration and approval process. C. The committee shall review the individual and corporate income tax credits pursuant to the schedule prescribed in section 43-222. The committee shall use the joint legislative budget committee staff and may use the staff of the department of revenue and legislative council for assistance. D. After completing the review process,  the committee shall determine whether the credit should be amended,  repealed or retained. If the credit is recommended to be retained or amended,  the committee shall recommend that the credit be returned to the income tax credit review schedule prescribed in section 43-222. The next review year shall be the fifth full calendar year following the date the credit was reviewed. The committee shall report its findings and recommendations to the president of the senate,  the speaker of the house of representatives and the governor by December 15 of the year that the committee reviews the credit. The committee shall provide a copy of the report to the secretary of state.
AZ Rev Stat § 43-222 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-222 - Income tax credit review schedule

43-222.  Income tax credit review schedule The joint legislative income tax credit review committee shall review the following income tax credits:  1. For years ending in 0 and 5,  sections 43-1079.01,  43-1088,  43-1089.04,  43-1167.01 and 43-1175. 2. For years ending in 1 and 6,  sections 43-1072.02,  43-1074.02,  43-1075,  43-1076.01,  43-1077,  43-1078,  43-1083,  43-1083.02,  43-1162,  43-1164.03 and 43-1183. 3. For years ending in 2 and 7,  sections 43-1073,  43-1085,  43-1086,  43-1089,  43-1089.01,  43-1089.02,  43-1089.03,  43-1164,  43-1169 and 43-1181.  4. For years ending in 3 and 8,  sections 43-1074.01,  43-1081,  43-1168,  43-1170 and 43-1178. 5. For years ending in 4 and 9,  sections 43-1073.01,  43-1076,  43-1081.01,  43-1083.03,  43-1084,  43-1164.04,  43-1164.05 and 43-1184.
AZ Rev Stat § 43-223 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-223 - Requirements for new income tax credits established by the legislature

43-223.  Requirements for new income tax credits established by the legislature  Any new individual or corporate income tax credit that is enacted by the legislature shall include in its enabling legislation: 1. A specific review year for the joint legislative income tax credit review committee to review the credit. The specific review year shall be the fifth full calendar year following the date the credit is enacted. 2. A purpose clause that explains the rationale and objective of the tax credit.
AZ Rev Stat § 43-224 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-224 - Individual and corporate income tax credits; annual report; termination of unused credits

43-224.  Individual and corporate income tax credits;  annual report;  termination of unused credits A. On or before September 30 of each year,  the department shall report to the directors of the joint legislative budget committee and the governor's office of strategic planning and budgeting on the amount of individual income tax credits and corporate income tax credits that were claimed in the previous fiscal year. B. Except as provided by subsection C of this section,  if,  in any three consecutive reports under subsection A of this section,  an individual or corporate income tax credit was not claimed by or allowed to any individual or corporate taxpayer,  the director of the department of revenue shall: 1. Terminate the recognition and servicing of that credit for taxable years beginning from and after December 31 of the year in which the third report is issued. 2. Issue a public announcement,  including on the department's website,  of the termination of the credit under authority of this section. 3. Notify the governor's office of strategic planning and budgeting,  the president of the senate,  the speaker of the house of representatives,  the joint legislative budget committee and the legislative council. 4. Include the repeal of all statutes relating to the terminated credit in technical tax correction legislation for enactment in the next regular session of the legislature. If the credit included for repeal in the technical tax correction legislation has unused credits carried forward from prior years,  the technical tax correction legislation shall include a saving clause to allow for the continued use of the carried forward amounts for the remainder of the carryforward period specified in the repealed credit. If the legislature fails to enact this legislation,  the director shall rescind the termination of the credit. C. The director may not terminate under subsection B of this section the recognition and servicing of any income tax credit that is subject by law to preapproval by the Arizona commerce authority unless over any period of three consecutive calendar years both of the following conditions occur with respect to the credit: 1. The department has not received notice of preapproval of any applicant or project for the credit from the Arizona commerce authority. 2. In the report issued under subsection A of this section,  the credit was not claimed by or allowed to any taxpayer. D. For the purposes of this section,  unused credits carried forward from prior years are not considered claimed or allowed in the year the credit carried forward is used.
AZ Rev Stat § 43-225 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-225 - Affordable housing tax credit review committee; reports

43-225.  Affordable housing tax credit review committee;  reports (Rpld. 1/1/26) A. The affordable housing tax credit review committee is established consisting of the following members:  1. Three members who are appointed by the governor,  not more than two of whom are members of the same political party. 2. Three members who are appointed by the president of the senate,  not more than two of whom are members of the same political party. 3. Three members who are appointed by the speaker of the house of representatives,  not more than two of whom are members of the same political party. B. Appointed members serve at the pleasure of the person who made the appointment.  C. Committee members are not eligible to receive compensation but are eligible to receive reimbursement for expenses pursuant to title 38,  chapter 4,  article 2. D. The committee shall review the affordable housing tax credits allowed under sections 20-224.04,  41-3954,  43-1075 and 43-1163 on the third year after the effective date of the credit and every three years thereafter. The committee's review shall include the following: 1. The history,  rationale and estimated revenue impact of the credit.  2. Whether the credit has provided a benefit to this state that includes,  for corporate tax credits,  measurable economic development,  new investments,  creation of new jobs or retention of existing jobs in this state.  3. Whether the credit is unnecessarily complex in the application,  administration and approval processes.  4. The number of housing units generated as a result of the tax credit and the average income of residents offered housing units. E. On or before December 15 of the year the committee reviews the credit,  the committee shall report its findings and recommendations to the president of the senate,  the speaker of the house of representatives and the governor and shall provide a copy of the report to the secretary of state.
AZ Rev Stat § 43-241 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-241 - Time for performance of acts; definition

43-241.  Time for performance of acts;  definition A. Notwithstanding any other provision of this title or title 1,  if the last day for performing any act under this title falls on a Saturday,  Sunday or legal holiday,  the act is considered timely if it is performed on the next day that is not a Saturday,  Sunday or legal holiday. B. For the purposes of this section " legal holiday"  shall include holidays specified in section 1-301 and holidays determined by the United States secretary of the treasury for the purposes of section 7503 of the internal revenue code.
AZ Rev Stat § 43-242 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-242 - Change of taxpayer organization; nontaxable event

43-242.  Change of taxpayer organization;  nontaxable event Notwithstanding any provision of the internal revenue code or any federal rule or regulation adopted pursuant to the internal revenue code,  a change in the organizational structure of a corporation,  including an S corporation,  or a limited liability company,  a partnership or any other entity,  however organized,  into another organizational structure is not a taxable event for the purposes of this title if there is no change among the owners,  their ownership interests or the assets of the organization.
AZ Rev Stat § 43-243 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-243 - State general fund revenue notification; tax rate adjustment

43-243.  State general fund revenue notification;  tax rate adjustment   (L21,  Ch. 412,  sec. 13. Caution: Subject to R-03-2021) A. On or before September 30,  2022,  the director of the joint legislative budget committee and the director of the governor's office of strategic planning and budgeting shall jointly notify the department whether the fiscal year 2021-2022 state general fund revenue,  excluding the beginning balance,  was $12, 782, 800, 000 or more.  B. On or before September 30,  2023 and on or before September 30 of each year until the notice is provided as prescribed in subsection A of this section or paragraph 1 of this subsection,  and paragraph 2 of this subsection,  the director of the joint legislative budget committee and the director of the governor's office of strategic planning and budgeting shall jointly notify the department whether the previous fiscal year state general fund revenue,  excluding the beginning balance,  was either of the following amounts: 1. More than $12, 782, 800, 000 but less than $12, 976, 300, 000. The notice required pursuant to this paragraph is not required if the notice required pursuant to subsection A of this section was provided on or before September 30,  2022. 2. $12, 976, 300, 000 or more. C. On receipt of the notice required pursuant to subsection A or subsection B,  paragraph 1 of this section,  the department shall use the tax rates provided in section 43-1011,  subsection A,  paragraph 8 for taxable years beginning from and after December 31 of the year in which the notice required pursuant to subsection A or subsection B,  paragraph 1 of this section is received. The tax rate prescribed in section 43-1011,  subsection A,  paragraph 8 applies until the department receives the notice required pursuant to subsection B,  paragraph 2 of this section. D. On receipt of the notice required pursuant to subsection B,  paragraph 2 of this section,  the department shall use the tax rates provided in section 43-1011,  subsection A,  paragraph 9 for taxable years beginning from and after December 31 of the year in which the notice required pursuant to subsection B,  paragraph 2 of this section is received. E. The director of the joint legislative budget committee and the director of the governor's office of strategic planning and budgeting shall notify the department as required pursuant to subsection B,  paragraphs 1 and 2 of this section only on the first occurrence that each state general fund revenue threshold is met.
AZ Rev Stat § 43-244 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-244 - State general fund revenue notification; tax rate adjustment

43-244.  State general fund revenue notification;  tax rate adjustment  A. On or before September 30,  2022,  the director of the joint legislative budget committee and the director of the governor's office of strategic planning and budgeting shall jointly notify the department whether the fiscal year 2021-2022 state general fund revenue,  excluding the beginning balance,  was $12, 782, 800, 000 or more.  B. On or before September 30,  2023 and on or before September 30 of each year until the notice is provided as prescribed in subsection A of this section or paragraph 1 of this subsection,  and paragraph 2 of this subsection,  the director of the joint legislative budget committee and the director of the governor's office of strategic planning and budgeting shall jointly notify the department whether the previous fiscal year state general fund revenue,  excluding the beginning balance,  was either of the following amounts: 1. More than $12, 782, 800, 000 but less than $12, 976, 300, 000. The notice required pursuant to this paragraph is not required if the notice required pursuant to subsection A of this section was provided on or before September 30,  2022. 2. $12, 976, 300, 000 or more. C. On receipt of the notice required pursuant to subsection A or subsection B,  paragraph 1 of this section,  the department shall use the tax rates provided in section 43-1311,  subsection B,  paragraph 3 for taxable years beginning from and after December 31 of the year in which the notice required pursuant to subsection A or subsection B,  paragraph 1 of this section is received. The tax rate prescribed in section 43-1311,  subsection B,  paragraph 3 applies until the department receives the notice required pursuant to subsection B,  paragraph 2 of this section. D. On receipt of the notice required pursuant to subsection B,  paragraph 2 of this section,  the department shall use the tax rates provided in section 43-1311,  subsection B,  paragraph 4 for taxable years beginning from and after December 31 of the year in which the notice required pursuant to subsection B,  paragraph 2 of this section is received. E. The director of the joint legislative budget committee and the director of the governor's office of strategic planning and budgeting shall notify the department as required pursuant to subsection B,  paragraphs 1 and 2 of this section only on the first occurrence that each state general fund revenue threshold is met.
AZ Rev Stat § 43-301 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-301 - Individual returns; definition

43-301.  Individual returns;  definition A. A full-year or part-year resident individual shall file a return with the department if,  for the taxable year,  the individual's gross income was greater than the amount of the standard deduction allowed under subsection 43-1041,  subsection A as adjusted for inflation pursuant to section 43-1041,  subsection H. B. A nonresident individual shall file a return with the department if,  for the taxable year,  the individual's gross income was greater than the amount under subsection A of this section determined for a full-year or part-year resident individual multiplied by the percentage that the individual's Arizona gross income is of the individual's federal adjusted gross income. C. In the case of a husband and wife,  the spouse who controls the disposition of or who receives or spends community income as well as the spouse who is taxable on such income is liable for the payment of taxes imposed by this title on such income. If a joint return is filed,  the liability for the tax on the aggregate income is joint and several. D. This section applies regardless of whether an individual is required to file a return under the internal revenue code or whether the individual has any federal adjusted gross income for the taxable year. E. For the purposes of this section,  " gross income"  means gross income as defined in the internal revenue code minus income included in gross income but excluded from taxation under this title.
AZ Rev Stat § 43-302 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-302 - Arizona small business income tax return; election; revocation

43-302.  Arizona small business income tax return;  election;  revocation A. For taxable years beginning from and after December 31,  2020,  a small business taxpayer may elect to file a return for the taxable year with the department to report that small business taxpayer's share of Arizona small business gross income. The election shall be made separately for each taxable year and is effective by reporting Arizona small business adjusted gross income on a timely filed Arizona small business income tax return. B. The election under subsection A of this section may be revoked on a timely filed amended Arizona small business income tax return and a corresponding Arizona individual income tax return.
AZ Rev Stat § 43-303 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-303 - Returns by agent or guardian

43-303.  Returns by agent or guardian If the taxpayer is unable to make his own return,  the return shall be made by a duly authorized agent or by the guardian or other person charged with the care of the person or property of the taxpayer.
AZ Rev Stat § 43-304 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-304 - Fiduciary returns

43-304.  Fiduciary returns A. Every fiduciary,  except a receiver appointed by authority of law in possession of part only of the property of an individual,  shall make a return for any of the following taxpayers for whom the fiduciary acts: 1. Every individual who is required to file an individual income tax return under section 43-301. 2. Every estate or trust that has Arizona taxable income for the taxable year. 3. Every estate or trust of which the gross income for the taxable year is $5, 000 or over,  regardless of the amount of the Arizona taxable income. 4. Every decedent,  for the year in which death occurred and for prior years,  if returns for such years should have been filed but have not been filed by the decedent,  under such rules as the department may prescribe. B. Any fiduciary required to make a return for an individual is subject to the provisions of this title that apply to individuals.
AZ Rev Stat § 43-305 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-305 - Fiduciary returns; two or more fiduciaries

43-305.  Fiduciary returns;  two or more fiduciaries Under such rules and regulations as the department may prescribe,  a return filed by one of two or more joint fiduciaries is sufficient. The fiduciary filing the return shall state: 1. That he has sufficient knowledge of the affairs of the taxpayer for whom the return is made to enable him to make the return. 2. That the return is,  to the best of his knowledge and belief,  true and correct.
AZ Rev Stat § 43-306 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-306 - Partnership returns

43-306.  Partnership returns A. Except as provided in subsections B and C of this section,  every partnership shall make a return for each taxable year,  stating the taxable income computed in accordance with subtitle A,  chapter 1,  subchapter K of the internal revenue code and any adjustments required pursuant to chapter 14 of this title. The return shall include the names and addresses of the individuals,  whether residents or nonresidents,  who would be entitled to share in the taxable income if distributed and the amount of the distributive share of each individual. The allocation and apportionment of income of a partnership that has nonresident partners shall be made pursuant to chapter 11,  article 4 of this title. The return shall contain or be verified by a written declaration that it is made under the penalties of perjury and signed by one of the partners. B. An out-of-state partnership that is temporarily in this state and whose only income in this state is from performing disaster recovery from a declared disaster during a disaster period as defined in section 42-1130 is not required to file a partnership return in this state. C. A partnership that has no Arizona income,  deductions or credits for a taxable year is not required to file a partnership return for that year.
AZ Rev Stat § 43-307 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-307 - Corporation returns

43-307.  Corporation returns A. Every corporation subject to the tax imposed by this title shall make a return to the department. Every corporation return required by this title to be filed with the department shall be signed by one or more of the following officers: 1. The president. 2. The treasurer. 3. Any other principal officer of the taxpayer. B. If receivers,  trustees in bankruptcy or assignees are operating the property or business of a corporation,  such receivers,  trustees or assignees shall make returns for such corporation in the same manner and form as such a corporation is required to make a return. Any tax due on the basis of returns made by receivers,  trustees or assignees shall be collected in the same manner as if collected from the corporation of whose business or property they have custody and control. C. This section applies regardless of whether a corporation is required to file a return under the internal revenue code or whether the corporation has any federal taxable income for the taxable year. D. An out-of-state corporation that is temporarily in this state and whose only income in this state is from performing disaster recovery from a declared disaster during a disaster period as defined in section 42-1130 is not required to file a corporation return in this state. This subsection does not preclude the corporation from being included in a consolidated or combined group return subject to section 42-1130,  subsection C.
AZ Rev Stat § 43-308 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-308 - Gross income defined for purposes of determination to file

43-308.  Gross income defined for purposes of determination to file For purposes of this article,  the term " gross income"  shall be gross income as defined in the internal revenue code.