reglab/housing_qa huggingface dataset:
AZ Rev Stat § 43-1078 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-1078 - Credit for Arizona small business excess credit amount

43-1078.  Credit for Arizona small business excess credit amount  A. A credit is allowed against the taxes imposed by this chapter in an amount that is equal to the excess amount determined pursuant to section 43-1742. B. If any portion of the allowable credit exceeds the taxes due under this chapter or if there are no taxes due under this chapter,  the amount of the credit not used to offset the taxes under this chapter may be carried forward as a credit under section 43-1742 to the following taxable year as a credit that is first available to offset the tax due under chapter 17 of this title.
AZ Rev Stat § 43-1079.01 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-1079.01 - Credit for employing national guard members

43-1079.01.  Credit for employing national guard members A. For taxable years beginning from and after December 31,  2005,  a credit is allowed against the taxes imposed by this title for a taxpayer whose employee is a member of the Arizona national guard if the employee is placed on active duty. The amount of the credit is one thousand dollars for each employee who is placed on active duty by the Arizona national guard. B. To qualify for the credit: 1. The employee must be a member of the Arizona national guard who is employed by the taxpayer in a full-time equivalent position when the employee is placed on active duty. 2. Each member of the Arizona national guard who is employed must have served during the taxable year on active duty for training that exceeds the required annual training period,  including any activation for federal or state contingencies or emergencies. C. If the allowable credit exceeds the taxes otherwise due under this title on the claimant's income,  or if there are no taxes due under this title,  the amount of the claim not used to offset taxes under this title may be carried forward for not more than five consecutive taxable years as a credit against subsequent years' income tax liability. D. The credit under this section may be claimed only once by the taxpayer in any taxable year with respect to each employee who is placed on active duty by the Arizona national guard,  but may be claimed again for that employee in a subsequent taxable year if that employee remains on active duty or is placed again on active duty in a subsequent taxable year. E. Co-owners of a business,  including partners in a partnership and shareholders of an S corporation as defined in section 1361 of the internal revenue code,  may each claim only the pro rata share of the credit allowed under this section based on the ownership interest. The total of the credits allowed all such owners may not exceed the amount that would have been allowed a sole owner.
AZ Rev Stat § 43-1081 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-1081 - Credit for pollution control equipment

43-1081.  Credit for pollution control equipment A. A credit is allowed against the taxes imposed by this title for expenses that the taxpayer incurred during the taxable year to purchase real or personal property that is used in the taxpayer's trade or business in this state to control or prevent pollution. The amount of the credit is equal to ten per cent of the purchase price. B. Property that qualifies for the credit under this section includes that portion of a structure,  building,  installation,  excavation,  machine,  equipment or device and any attachment or addition to or reconstruction,  replacement or improvement of that property that is directly used,  constructed,  or installed in this state for the purpose of meeting or exceeding rules or regulations adopted by the United States environmental protection agency,  the department of environmental quality or a political subdivision of this state to prevent,  monitor,  control or reduce air,  water or land pollution that results from the taxpayer's direct operating activities in conducting a trade or business in this state. C. The credit allowed pursuant to this section does not apply to: 1. The purchase of any personal property that is attached to a motor vehicle. 2. Any property that has a substantial use for a purpose other than the purposes described in subsection B. 3. Any portion of pollution control property that is included as a standard and integral part of another property. D. Amounts that qualify for a credit under this section must be includible in the taxpayer's adjusted basis for the property. The adjusted basis of any property with respect to which the taxpayer has claimed a credit shall be reduced by the amount of credit claimed with respect to that asset. This credit does not affect the deductibility for depreciation or amortization of the remaining adjusted basis of the asset. E. Co-owners of a business,  including partners in a partnership and shareholders of an S corporation,  as defined in section 1361 of the internal revenue code,  may each claim only the pro rata share of the credit allowed under this section based on the ownership interest. The total of the credits allowed all such owners may not exceed the amount that would have been allowed a sole owner. F. If the allowable tax credit exceeds the taxes otherwise due under this title on the claimant's income,  or if there are no taxes due under this title,  the taxpayer may carry the amount of the claim not used to offset the taxes under this title forward for not more than five taxable years' income tax liability. G. The maximum credit that a taxpayer may claim under this section is five hundred thousand dollars in a taxable year.
AZ Rev Stat § 43-1081.01 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-1081.01 - Credit for agricultural pollution control equipment

43-1081.01.  Credit for agricultural pollution control equipment A. A credit is allowed against the taxes imposed by this title for expenses that a taxpayer,  involved in the commercial production of livestock,  livestock products or agricultural,  horticultural,  viticultural or floricultural crops or products,  incurred during the taxable year to purchase tangible personal property that is primarily used in the taxpayer's trade or business in this state to control or prevent pollution. The amount of the credit is equal to twenty-five percent of the cost of the real or personal property. The maximum credit that a taxpayer may claim under this section is $25, 000 in a taxable year. B. Property that qualifies for the credit under this section includes the portion of a structure,  building,  installation,  excavation,  machine,  equipment or device and any attachment or addition to or reconstruction,  replacement or improvement of that property that is directly used,  constructed or installed in this state to prevent,  monitor,  control or reduce air,  water or land pollution. C. Amounts that qualify for a credit under this section must be includible in the taxpayer's adjusted basis for the property. The adjusted basis of any property with respect to which the taxpayer has claimed a credit shall be reduced by the amount of credit claimed with respect to that asset. This credit does not affect the deductibility for depreciation or amortization of the remaining adjusted basis of the asset. D. Co-owners of a business,  including individual partners in a partnership,  may each claim only the pro rata share of the credit allowed under this section based on the ownership interest. The total of the credits allowed all such owners may not exceed the amount that would have been allowed a sole owner. E. If the allowable tax credit exceeds the taxes otherwise due under this title on the claimant's income,  or if there are no taxes due under this title,  the amount of the claim not used to offset the taxes under this title may be carried forward to the next five consecutive taxable years as a credit against subsequent years' income tax liability. F. A taxpayer who claims a credit for pollution control equipment under this section shall not claim a credit under section 43-1081 for the same equipment or expense.
AZ Rev Stat § 43-1083 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-1083 - Credit for solar energy devices

43-1083.  Credit for solar energy devices A. A credit is allowed against the taxes imposed by this title for each resident who is not a dependent of another taxpayer for installing a solar energy device,  as defined in section 42-5001,  during the taxable year in the taxpayer's residence located in this state. The credit is equal to twenty-five percent of the cost of the device. B. The maximum credit in a taxable year may not exceed one thousand dollars. The person who provides the solar energy device shall furnish the taxpayer with an accounting of the cost to the taxpayer. A taxpayer may claim the credit under this section only once in a tax year and may not cumulate over different tax years tax credits under this section exceeding,  in the aggregate,  one thousand dollars for the same residence. C. If the allowable tax credit exceeds the taxes otherwise due under this title on the claimant's income,  or if there are no taxes due under this title,  the amount of the claim not used to offset taxes under this title may be carried forward for not more than five consecutive taxable years as a credit against subsequent years' income tax liability. D. A husband and wife who file separate returns for a taxable year in which they could have filed a joint return may each claim only one-half of the tax credit that would have been allowed for a joint return. E. The credit allowed under this section is in lieu of any allowance for state tax purposes for exhaustion,  wear and tear of the solar energy device under section 167 of the internal revenue code. F. To qualify for the credit under this section the solar energy device and its installation shall meet the requirements of title 44,  chapter 11,  article 11. G. A solar hot water heater plumbing stub out that was installed by the builder of a house or dwelling unit before title was conveyed to the taxpayer does not qualify for a credit under this section.
AZ Rev Stat § 43-1084 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-1084 - Credit for agricultural water conservation system

43-1084.  Credit for agricultural water conservation system A. A credit is allowed against the taxes imposed by this title for expenses that the taxpayer incurred during the taxable year to purchase and install an agricultural water conservation system in this state. The amount of the credit is equal to seventy-five percent of the qualifying expenses. B. To qualify for the credit under this section: 1. The agricultural water conservation system must be primarily designed to substantially conserve water on land that is used by the taxpayer or the taxpayer's tenant to: (a) Produce crops,  fruits or other agricultural products. (b) Raise,  harvest or grow trees. (c) Sustain livestock. 2. The expense must be consistent with a conservation plan that the taxpayer has filed with the United States department of agriculture,  natural resources conservation service,  or a natural resource conservation district in this state established pursuant to title 37,  chapter 6. C. Co-owners of the land on which the water conservation system is installed,  including partners in a partnership and shareholders of an S corporation,  as defined in section 1361 of the internal revenue code,  may each claim only the pro rata share of the credit allowed under this section based on the ownership interest. The total of the credits allowed all such owners may not exceed the amount that would have been allowed a sole owner. D. If the allowable tax credit exceeds the taxes otherwise due under this title on the claimant's income,  or if there are no taxes due under this title,  the taxpayer may carry the amount of the claim not used to offset the taxes under this title forward for not more than five taxable years' income tax liability. E. The credit allowed by this section is in lieu of any deduction for such expenses allowed by the internal revenue code and included under section 43-1042 in computing taxable income.
AZ Rev Stat § 43-1085 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-1085 - Credit for solar energy devices; commercial and industrial applications

43-1085.  Credit for solar energy devices;  commercial and industrial applications A. For taxable years beginning from and after December 31,  2005 through December 31,  2018,  a credit is allowed against the taxes imposed by this title for a taxpayer who is either: 1. Installing one or more solar energy devices,  as defined in section 42-5001 and certified pursuant to section 41-1510.01,  during the taxable year for commercial,  industrial or any other nonresidential application in the taxpayer's facility located in this state.  2. The third party organization that financed,  installed or manufactured the solar energy device that qualifies for the credit under paragraph 1 of this subsection if the taxpayer or an entity exempt from taxation under chapter 12 of this title who otherwise would qualify for this credit transfers the credit on a form prescribed by the department to the third party organization. B. The amount of the credit is equal to ten per cent of the installed cost of the device. C. The person who provides or installs the device shall furnish the taxpayer with an accounting of the cost to the taxpayer. D. The taxpayer may not cumulate total tax credits under this section exceeding twenty-five thousand dollars with respect to the same building in the same year or fifty thousand dollars in total credits in any year. E. If the allowable credit exceeds the taxes otherwise due under this title on the claimant's income,  or if there are no taxes due under this title,  the amount of the claim not used to offset taxes under this title may be carried forward for not more than five consecutive taxable years as a credit against subsequent years' income tax liability. F. Co-owners of a business,  including partners in a partnership and shareholders of an S corporation,  as defined in section 1361 of the internal revenue code,  may each claim only the pro rata share of the credit allowed under this section based on the ownership interest or financial investment in the system. The total of the credits allowed all such owners may not exceed the amount that would have been allowed a sole owner.
AZ Rev Stat § 43-1086 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-1086 - Credit for donation to the military family relief fund subaccounts

43-1086.  Credit for donation to the military family relief fund subaccounts (Rpld. 1/1/27) A. For taxable years beginning from and after December 31,  2007 through December 31,  2026,  a credit is allowed against the taxes imposed by this title for cash contributions made by a taxpayer during the taxable year to the pre-9/11 veterans subaccount or post-9/11 veterans subaccount of the military family relief fund established by section 41-608.04. The amount of the credit is the lowest of the following amounts,  as applicable: 1. The total amount of contributions to the pre-9/11 veterans subaccount or post-9/11 veterans subaccount,  or both subaccounts,  by the taxpayer during the taxable year. 2. Two hundred dollars of contributions during the taxable year by a taxpayer filing as a single individual or a head of household. 3. Four hundred dollars of contributions during the taxable year by a married couple filing a joint return. 4. The taxpayer's tax liability for the taxable year. B. A husband and wife who file separate returns for a taxable year in which they could have filed a joint return may each claim only one-half of the tax credit that would have been allowed on a joint return.
AZ Rev Stat § 43-1089 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-1089 - Credit for contributions to school tuition organization

43-1089.  Credit for contributions to school tuition organization A. A credit is allowed against the taxes imposed by this title for the amount of voluntary cash contributions by the taxpayer or on the taxpayer's behalf pursuant to section 43-401,  subsection G during the taxable year to a school tuition organization that is certified pursuant to chapter 16 of this title at the time of donation. Except as provided by subsection C of this section,  the amount of the credit shall not exceed: 1. Five hundred dollars in any taxable year for a single individual or a head of household. 2. One thousand dollars in any taxable year for a married couple filing a joint return. B. A husband and wife who file separate returns for a taxable year in which they could have filed a joint return may each claim only one-half of the tax credit that would have been allowed for a joint return. C. For each taxable year beginning on or after January 1,  the department shall adjust the dollar amounts prescribed by subsection A,  paragraphs 1 and 2 of this section according to the average annual change in the metropolitan Phoenix consumer price index published by the United States bureau of labor statistics,  except that the dollar amounts shall not be revised downward below the amounts allowed in the prior taxable year. The revised dollar amounts shall be raised to the nearest whole dollar. D. If the allowable tax credit exceeds the taxes otherwise due under this title on the claimant's income,  or if there are no taxes due under this title,  the taxpayer may carry the amount of the claim not used to offset the taxes under this title forward for not more than five consecutive taxable years' income tax liability. E. The credit allowed by this section is in lieu of any deduction pursuant to section 170 of the internal revenue code and taken for state tax purposes. F. The tax credit is not allowed if the taxpayer designates the taxpayer's contribution to the school tuition organization for the direct benefit of any dependent of the taxpayer or if the taxpayer designates a student beneficiary as a condition of the taxpayer's contribution to the school tuition organization. The tax credit is not allowed if the taxpayer,  with the intent to benefit the taxpayer's dependent,  agrees with one or more other taxpayers to designate each taxpayer's contribution to the school tuition organization for the direct benefit of the other taxpayer's dependent. G. For the purposes of this section,  a contribution,  for which a credit is claimed,  that is made on or before the fifteenth day of the fourth month following the close of the taxable year may be applied to either the current or preceding taxable year and is considered to have been made on the last day of that taxable year.
AZ Rev Stat § 43-1089.04 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-1089.04 - Pro rata credit for business contributions by S corporation school tuition organizations; definition

43-1089.04.  Pro rata credit for business contributions by S corporation school tuition organizations;  definition A. A credit is allowed against the taxes imposed by this title for the pro rata amount of contributions made by an S corporation pursuant to section 43-1183,  subsection F or section 43-1184,  subsection F,  or both. To qualify for the credit: 1. The aggregate contribution in the taxable year must be at least five thousand dollars. 2. All other requirements of section 43-1183 or 43-1184 and the applicable sections of chapter 15 of this title must be met. B. Co-owners of the S corporation may each claim the pro rata share of the credit allowed under sections 43-1183 and 43-1184 based on the taxpayer's ownership interest. The total of the credits allowed all the owners of the corporation may not exceed the amount that would have been allowed a sole owner of the corporation. C. If the allowable tax credit exceeds the taxes otherwise due under this title on the claimant's income,  or if there are no taxes due under this title,  the taxpayer may carry the amount of the claim not used to offset the taxes under this title forward for not more than five consecutive taxable years' income tax liability. D. The credit allowed by this section is in lieu of any deduction pursuant to section 170 of the internal revenue code and taken for state tax purposes.  E. The tax credit is not allowed if the S corporation or a shareholder designates the contribution to the school tuition organization for the direct benefit of any dependent of a shareholder of the corporation claiming a credit under this section or if the corporation or a shareholder designates a student beneficiary as a condition of the contribution to the school tuition organization. The tax credit is not allowed if the corporation or a shareholder,  with the intent to benefit a shareholder's dependent,  agrees with one or more other taxpayers to designate reciprocal contributions to school tuition organizations for the direct benefit of the other taxpayer's dependent. F. For the purposes of this section,  " S corporation"  or " corporation"  means an S corporation as defined in section 1361 of the internal revenue code.
AZ Rev Stat § 43-1742 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-1742 - Individual income tax credits; applicability

43-1742.  Individual income tax credits;  applicability  The credits allowed under chapter 10,  article 5 of this title are allowed against the tax due under this chapter to the extent the credit is derived from items otherwise included in computing Arizona small business gross income. To the extent the credits allowed by this section exceed the tax due under this chapter for the taxable year,  the excess amount of the credits claimed by the Arizona small business is allowed as a credit against the tax imposed on the small business taxpayer under chapter 10 of this title.
AZ Rev Stat § 43-1091 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-1091 - Gross income of a nonresident

43-1091.  Gross income of a nonresident A. In the case of nonresidents,  Arizona gross income includes only that portion of federal adjusted gross income which represents income from sources within this state. B. Income of a nonresident from the wages or salary received by the nonresident employee who is in this state on a temporary basis for the purpose of performing disaster recovery from a declared disaster during a disaster period as defined in section 42-1130 is not considered income from sources within this state.
AZ Rev Stat § 43-1092 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-1092 - Intangible income of a nonresident

43-1092.  Intangible income of a nonresident A. Except as provided in subsection B of this section,  income of nonresidents from stocks,  bonds,  notes or other intangible personal property is not income from sources within this state unless the property has acquired a business situs within this state,  except that if a nonresident buys or sells such property in this state or places orders with brokers within this state to buy or sell such property so regularly,  systematically and continuously as to constitute doing business in this state,  the profit or gain derived from such activity is income from sources within this state irrespective of the situs of the property. However,  in no case shall transactions extending over a period of less than six months be deemed to constitute doing business in this state. B. Any income received by nonresidents which is derived from a small business corporation making an election pursuant to section 43-1126 shall be considered taxable income of this state.
AZ Rev Stat § 43-1093 (2021)
2021 Arizona Revised Statutes|Title 43 - Taxation of Income|§ 43-1093 - Nonresident beneficiary of estate or trust income

43-1093.  Nonresident beneficiary of estate or trust income Income of estates and trusts distributed or distributable to nonresident beneficiaries is income from sources within this state only if distributed or distributable out of income of the estate or trust derived from sources within this state.