Ariz. Rev. Stat. » Title 43
Arizona Revised Statutes

Ariz. Rev. Stat. § 43-1086 (2026)

Credit for donation to the military family relief fund subaccounts

✓ current as of May 2026
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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.

 

Notes of Decisions
Cited in 3 cases, 1999–2005 · leading case: Moulton v. Napolitano, 73 P.3d 637 (Ariz. Ct. App. 2003).
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Moulton v. Napolitano, 73 P.3d 637 (Ariz. Ct. App. 2003). · cites it 20× “These so-called issues are of no concern because quaiified vehicles may continue to use the HOV lane even after the December Law, A.”
Baker v. Arizona Dep't of Revenue, 105 P.3d 1180 (Ariz. Ct. App. 2005). · cites it 12× “Pursuant to amendments of A.R.S. § 43-1086 of the Arizona Tax Code, taxpayers could obtain a new 100 percent tax credit for the cost of AFV conversions, in addition to 30 to 50 percent credits for the price of the vehicle.”
Kotterman v. Killian, 972 P.2d 606 (Ariz. 1999). “at ¶ 15; see also §§ 43-1086, 43-1088. If it wished, the Legislature could, without constitutional conflict, make direct appropriations for these purposes.”
— Ariz. Rev. Stat. § 43-1086(B)(11) — 1 case
Moulton v. Napolitano, 73 P.3d 637 (Ariz. Ct. App. 2003). “These so-called issues are of no concern because quaiified vehicles may continue to use the HOV lane even after the December Law, A.”
— Ariz. Rev. Stat. § 43-1086(B)(14) — 1 case
Baker v. Arizona Dep't of Revenue, 105 P.3d 1180 (Ariz. Ct. App. 2005). “Pursuant to amendments of A.R.S. § 43-1086 of the Arizona Tax Code, taxpayers could obtain a new 100 percent tax credit for the cost of AFV conversions, in addition to 30 to 50 percent credits for the price of the vehicle.”
— Ariz. Rev. Stat. § 43-1086(B)(9) — 1 case
Moulton v. Napolitano, 73 P.3d 637 (Ariz. Ct. App. 2003). “These so-called issues are of no concern because quaiified vehicles may continue to use the HOV lane even after the December Law, A.”
— Ariz. Rev. Stat. § 43-1086(E) — 2 cases
Moulton v. Napolitano, 73 P.3d 637 (Ariz. Ct. App. 2003). “These so-called issues are of no concern because quaiified vehicles may continue to use the HOV lane even after the December Law, A.”
Baker v. Arizona Dep't of Revenue, 105 P.3d 1180 (Ariz. Ct. App. 2005). “Pursuant to amendments of A.R.S. § 43-1086 of the Arizona Tax Code, taxpayers could obtain a new 100 percent tax credit for the cost of AFV conversions, in addition to 30 to 50 percent credits for the price of the vehicle.”
— Ariz. Rev. Stat. § 43-1086(E)(1) — 1 case
Moulton v. Napolitano, 73 P.3d 637 (Ariz. Ct. App. 2003). “These so-called issues are of no concern because quaiified vehicles may continue to use the HOV lane even after the December Law, A.”
— Ariz. Rev. Stat. § 43-1086(F) — 1 case
Moulton v. Napolitano, 73 P.3d 637 (Ariz. Ct. App. 2003). “These so-called issues are of no concern because quaiified vehicles may continue to use the HOV lane even after the December Law, A.”
— Ariz. Rev. Stat. § 43-1086(G)(l) — 1 case
Moulton v. Napolitano, 73 P.3d 637 (Ariz. Ct. App. 2003). “These so-called issues are of no concern because quaiified vehicles may continue to use the HOV lane even after the December Law, A.”
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