You may qualify if you are an Arizona Department of Commerce certified defense contractor who has qualified increases in employment. This tax credit also includes a provision for a property tax credit. Use Form 302.

Environmental Technology Facility

You may qualify if your business incurred expenses in constructing a qualified environmental technology manufacturing facility. Use Form 305.

Military Reuse Zone

You may qualify if you have qualifying net increases in full-time employment within a military reuse zone. Use Form 306.

Recycling Equipment

The recycling equipment credit allowable to individuals has been repealed. You may not take this credit for taxable years beginning January 1, 2003 or later. However, the repeal did not affect any credit carryover that accrued prior to the repeal. Use Form 307 to figure any allowable credit carryover.

Credit for Increased Research Activities

You may qualify if you incurred qualified research expenses for research conducted in Arizona. Use Form 308-I.

Agricultural Water Conservation System

You may qualify if you incurred expenses to purchase and install an agricultural water conservation system in Arizona. Use Form 312.

Carryover of Alternative Fuel Vehicle (AFV)t

If you have an unused AFV credit carryover from taxable years 1998 or 1999, use Form 313 to claim that carryover.

Underground Storage Tanks

You may qualify if you incurred expenses correcting a release of a regulated substance from an underground storage tank. To qualify, you must not have been liable or responsible for the corrective action as an owner or operator of the underground storage tank. Use Form 314.

Pollution Control

You may qualify if you purchased depreciable property used in a trade or business to reduce or prevent pollution. Use Form 315.

Construction Materials

Effective for taxable year 2000, you may only claim a carryover of the unused construction materials tax credit from taxable years beginning prior to January 1, 2000. Use Form 316 to claim credit carryover.

Credit for Solar Hot Water Heater Plumbing Stub Outs and Electric Vehicle Recharge Outlets

You may qualify if you install solar hot water heater plumbing stub outs or electric vehicle recharge outlets in houses or dwelling units you construct. The taxpayer that constructed the dwelling may also transfer the credit to a purchaser. Use Form 319.

Credit for Employment of TANF Recipients

You may qualify if you employed TANF recipients during the taxable year. Use Form 320.

NOTE: Compute your credit on the appropriate form. Then, if required, complete Form 301 and enter the amount from Form 301, line 58. The credits on line 28 cannot reduce your tax below zero. These credits are not refundable credits. Attach Arizona Form 301, along with any supporting documents, to your return.

You will not be able to efile and claim these credits.

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