Arizona Revised Statutes

Ariz. Rev. Stat. § 43-223 (2026)

Requirements for new income tax credits established by the legislature

✓ current as of May 2026

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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.

Notes of Decisions

Cited in 3 cases, 1980–2009 · leading case: Green v. Garriott, 212 P.3d 96 (Ariz. Ct. App. 2009).

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Green v. Garriott, 212 P.3d 96 (Ariz. Ct. App. 2009). · cites it 3× “*101 Purpose ¶ 13 We need not speculate as to the purpose of § 43-1183, as our legislature included an express purpose: "Pursuant to § 43-223, Arizona Revised Statutes, the legislature enacts § 43-1183, Arizona Revised Statutes, as added by this act, to encourage businesses to…”

State v. Fendler, 622 P.2d 23 (Ariz. Ct. App. 1980). · cites it 2× “§ 43-175(c)) (now A.R.S. § 43-223), has construed the language to mean that “every corporation not expressly exempt from tax must make a return of income, regardless of the amount of its net income.”

Bowles v. Arizona Dep't of Revenue, 679 P.2d 96 (Ariz. Ct. App. 1984). · cites it 2× “Moreover, under A.R.S. § 43-223, the department has broad authority to establish rules and regulations necessary for the administration and enforcement of Title 43.”

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