合格的设备

概述

“合格信贷安排”税收抵免(A.R.S. § 41-1512)是2012年由亚利桑那州立法机构设立的, 并于2016年、2020年和2021年修订, to promote the location 和 expansion of headquarters facilities or manufacturing facilities, 包括生产方面的研究 & 发展. The goal of the program is to encourage business investment that will produce high-quality employment opportunities for citizens of Arizona 和 enhance Arizona’s position as a center for corporate headquarters, 商业研究, 和制造业. The Program accomplishes this goal by providing a refundable tax credit to taxpayers who are exp和ing or locating a 合格的设备 in Arizona.

The Arizona Commerce Authority (ACA) may authorize up to $125 million per calendar year in tax credits to qualified companies beginning January 2013 through December 2030. 先到者可享受税收抵免, 标间, according to a priority placement number assigned by the ACA at the time of Pre-Approval. 下载 税收抵免分配表 查看今年的税收抵免额度.

符合资格要求, the 合格的设备 tax credit offers a refundable income tax credit equal to the 较小的 of:

  • 符合条件的资本投资的10%或
  • $20,000 per net new job at the facility if the total qualifying investment is less than $2,000,000,000, or $30,000 per net new full-time employment position associated with the facility if the total qualifying investment is more than $2,000,000,000, or
  • 每位纳税人每年3000万元.

 


基本的资格要求

公司如符合下列条件,可享受税收抵免:

  • 资本投资至少250美元,000 to establish or exp和 a 合格的设备 that devotes at least 80% of the property  payroll to qualified manufacturing, manufacturing-related research & 发展,或任何总部.
  • Creates net new full-time employment positions for the project, of which at least 51% are paid at least 125% of the state’s annual median production wage if located in an urban area or 100% of the state’s annual median production wage if located in a rural area.
  • Has at least 65% of the project’s sales/revenues from outside of Arizona.
  • Offers to pay at least 65% of the health insurance premiums for all net new full-time employment positions.

申请过程(预先批准)

To receive Pre-Approval for tax credits, eligible applicants must follow the process below:

  • 在向ACA提交申请之前, a company must request a letter of good st和ing from the Arizona Department of Revenue (Revenue) by submitting form 税收许可的应用程序 到税务局.
  • Apply for tax credits by completing a Request for Pre-Approval 和 submitting it to the ACA. 以电子方式申请BET9的APP在哪里下载奖励, 点击这里.
  • Upon receipt of Request for Pre-Approval the ACA will assign a priority placement number for receipt of tax credits.
  • Within 30 days of receipt of a complete Request for Pre-Approval, ACA将通知公司预先批准或拒绝. If a company is eligible, ACA will issue Pre-Approval to the company 和 transmit a copy 到税务局.

Note: Pre-Approval does not guarantee receipt of tax credits under this program because it is issued before the ACA determines final eligibility. The final determination of eligibility will be made after a company applies for Post-Approval. 


设施运行后(审批后)

  • 一旦设施开始运作, the company must enter into a written managed review agreement with ACA. 由公司出资, 公司将选择一位注册会计师, who is licensed in Arizona 和 who is approved by Commerce, 进行书面管理评审.
  • After the certified public accountant furnishes its findings in writing to the ACA, the company must submit an Application for Post-Approval to the ACA. 以电子方式申请BET9的APP在哪里下载奖励, 点击这里.
  • The ACA may issue Post-Approval to the company after reviewing the application 和 verifying the company’s eligibility. 一旦收到后批准, a company must claim the tax credits in five equal annual installments on an original Arizona tax return along with the Revenue Form 349.

 


临时报告

在预先批准日期的12个月内, 如果公司没有向ACA申请Post-Approval, the company must demonstrate it has made additional expenditures in the qualifying investment 和 submit an Interim Report to the ACA. “Additional Expenditures” are defined in the Program 的指导方针. No Interim Report is required if Post-Approval is achieved within 12-months of Pre-Approval.   

  • Complete the Interim Report 和 attach documentation of expenditures. 以电子方式报告BET9的APP在哪里下载激励, 点击这里 

额外的信息

For more detailed information please see below or direct questions to the BET9的APP在哪里下载经理.

*请注意, 截至8月25日, 2020 the following change will be effective to the Program 的指导方针:

32. “合资格投资”指土地投资, 建筑, 机械, equipment 和 fixtures for expansion of an existing 合格的设备 or establishment of a new 合格的设备 in Arizona MADE NOT MORE THAN 36 MONTHS BEFORE SUBMITTING AN APPLICATION FOR PRE-APPROVAL. If the 合格的设备 is a build-to-suit facility leased to the Taxpayer, Qualifying Investment includes the costs prescribed in this paragraph that are spent by the third-party developer with respect to the 合格的设备. Qualifying Investment does not include relocating an existing 合格的设备 in this state to another location in this state without additional capital investment of at least two hundred fifty thous和 dollars.



电子邮件更新

To receive updates about the program as they become available, 点击这里 将您的名字添加到涉众列表中. Please be sure to identify the 合格的设备 Tax Credit Program as the program for which you would like notification.