概述
合格贷款税收抵免(A.R.S. § 41-1512) was established by the Arizona Legislature in to promote the location 和 expansion of headquarters facilities or manufacturing facilities, 包括与制造业相关的研究 & 发展. The goal of the program is to encourage business investment that will produce high-quality employment opportunities for the citizens of Arizona 和 enhance Arizona’s position as a center for corporate headquarters, 商业研究, 和制造业. The Program accomplishes this goal by providing a refundable tax credit to taxpayers who are exp和ing or locating a 合格的设备 in Arizona.
The Arizona Commerce Authority (ACA) may authorize up to $125 million per calendar year in tax credits to qualified companies through December 2030. The tax credits will be authorized on a first-come, 标间, according to a priority placement number assigned by the ACA at the time of 预先批准. 下载 税收抵免分配表 to view the amount of tax credits available this year.
须符合资格要求, the 合格的设备 tax credit offers a refundable income tax credit equal to the 较小的 of:
- 10% of the qualifying capital investment or
- $20,000 per net new job at the facility if the total qualifying investment is less than $2,000,000,000, or $30,000 per net new full-time employment position associated with the facility if the total qualifying investment is more than $2,000,000,000, or
- 每个纳税人每年3000万美元.
基本资格要求
A company may be eligible for tax credits if it:
- Makes a Capital Investment of at least $250,000 to establish or exp和 a 合格的设备 that devotes at least 80% of the property 和 payroll to qualified manufacturing, manufacturing-related research & 开发，或总部功能.
- Creates net new full-time employment positions for the project, of which at least 51% are paid at least 125% of the state’s annual median production wage if located in an urban area or 100% of the state’s annual median production wage if located in a rural area.
- Has at least 65% of the project’s sales/revenues from outside of Arizona.
- Offers to pay at least 65% of the health insurance premiums for all net new full-time employment positions.
申请流程(预批准)
接收 预先批准 for tax credits, eligible applicants must follow the process below:
- Prior to submittal of an application to the ACA, a company must request a letter of good st和ing from the Arizona Department of Revenue (Revenue) by submitting form 清税申请 到税务局.
- Apply for tax credits by completing a Request for 预先批准 和 submitting it to the ACA. To apply electronically for program incentives, 点击这里.
- Upon receipt of Request for 预先批准 the ACA will assign a priority placement number for receipt of tax credits.
- Within 30 days of receipt of a complete Request for 预先批准, ACA will notify the company of 预先批准 or denial. If a company is eligible, ACA will issue 预先批准 to the company 和 transmit a copy 到税务局.
Note: 预先批准 does not guarantee receipt of tax credits under this program because it is issued before the ACA determines final eligibility. The final determination of eligibility will be made after a company applies for Post-Approval.
AFTER THE FACILITY IS OPERATIONAL (POST-APPROVAL)
- 一旦设施开始运作, the company must enter into a written managed review agreement with ACA. 以公司为代价, the company will select a certified public accountant, who is licensed in Arizona 和 who is approved by Commerce, 进行书面的管理评审.
- After the certified public accountant furnishes its findings in writing to the ACA, the company must submit an Application for Post-Approval to the ACA. To apply electronically for program incentives, 点击这里.
- The ACA may issue Post-Approval to the company after reviewing the application 和 verifying the company’s eligibility. 一旦收到Post-Approval, a company must claim the tax credits in five equal annual installments on an original Arizona tax return along with the 收入表格349.
临时报告
Within 12-months of the 预先批准 date, if the company has not applied to ACA for Post-Approval, the company must demonstrate it has made additional expenditures in the qualifying investment 和 submit an Interim Report to the ACA. “Additional Expenditures” are defined in the Program 的指导方针. No Interim Report is required if Post-Approval is achieved within 12-months of 预先批准.
- Complete the Interim Report 和 attach documentation of expenditures. To report electronically for program incentives, 点击这里.
额外的信息
For more detailed information please see below or direct questions to the cq9传奇电子论坛经理.
电子邮件更新
接收 updates about the program as they become available, 点击这里 to add your name to the stakeholders list. Please be sure to identify the 合格的设备 Tax Credit Program as the program for which you would like notification.