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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. This provides businesses with the opportunity to reduce their Arizona tax burden.

Income 75
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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). Research and Development Tax Credit: Income tax credit for investing in R&D in Arizona.The 2011 through 2017 R&D tax credit will be equal to 24% of the first $2.5 Sales factor further reduces corporate tax burdens.

Income 108