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State by State Incentives Guide

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100% electable sales factor for multi-state corporations (increasing from 80% to 100% between 2014 and 2017). million loan participation program fostering business expansion and job creation in Arizona by providing debt financing for small businesses (in collaboration with private finance partners). TAX INCENTIVES.

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. Funds cannot be used for debt refinancing or contingency funding. percent down to 4.9

Income 75