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State by State Incentives Guide

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If applying for a transferable credit certificate, no more than half the credit may be applied in a single calendar year. 100% electable sales factor for multi-state corporations (increasing from 80% to 100% between 2014 and 2017). 30% reduction in Arizona’s corporate income tax rate, which decreases from 6.97% in 2014 to 4.9%

Income 108
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STATE INCENTIVES GUIDE

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The increase is to occur in equal increments over a four year period, between 2014 and 2017. percent, between 2014 and 2017. Commercial Property: Reduced by 10 percent, the commercial property assessment ratio will be 18 percent by 2017. The non-refundable certification filing fee is $150. percent down to 4.9

Income 75