The Arizona Tax Expenditure Report is a study prepared for the Governor and the Legislature by the Arizona Department of Revenue's Office of Economic Research and Analysis. The purpose of this report is to provide a better understanding of the costs associated with the existing set of tax exemptions, exclusions, deductions, and credits. There are sections on every tax imposed in Arizona. In each section, provisions dealing with that specific tax type are analyzed.

Arizona Revised Statute § 43-1089.01 provides a non-refundable individual tax credit for fees and cash contributions paid to public schools in Arizona for the support of extracurricular activities or character education programs. This credit is available only to individuals. The credit is equal to the amount of fees paid or amount contributed up to $200 for single or heads of household taxpayers and up to $400 for married taxpayers that file a joint return.

The mission statement of the Department of Revenue is to serve the people of Arizona by administering tax laws with integrity, fairness and efficiency. It is our vision that we set the standard for tax services. Tax laws that fall under the department’s purview are primarily in the areas of income, transaction privilege (sales), use, luxury, withholding, property, estate, fiduciary, bingo, and severance.

Between May and July of 1996, members of the council were asked to participate in a series of interviews. The primary purpose of the interviews was to elicit council members' views of and expectations for Arizona's STW initiative. A second reason was to clarify the mission of the council itself. This paper highlights salient points from the interviews. Quotes are used verbatim.

In preparation for new federal legislation that promotes unprecedented levels of comprehensive planning and service integration at state and local levels, an analysis of state issues relevant to comprehensive service delivery is necessary. This paper examines such state issues, with a focus on Arizona's at-risk population, and presents a framework for comprehensive service delivery. It provides the rationale for such service delivery, summarizes the literature on research-based practices, illustrates district approaches to comprehensive service delivery, and sets forth guidelines for developing a comprehensive plan. System components of an effective plan are discussed in detail--student education, parent/family involvement, social/economic services, health services, and professional development. Five general principles underlie success: philosophy, people, processes, promising practices, and partners. Recommendations for developing comprehensive service delivery programs include the following: (1) build on existing information; (2) consolidate knowledge; and (3) think long-term. Contains 11 figures and over 250 references. Appendices contain information on Arizona practitioners' views and an illustration of a side-by-side program analysis.

The School-to-Work (STW) Opportunities Act of 1994 promotes the development of statewide systems that support workforce and economic development through changes in the ways that students are educated. Jointly funded by the U.S. Departments of Labor and Education, the Act emphasizes school-based and work-based learning and activities designed to connect the two. In order to fulfill the Act’s work-based learning component, employers are recruited to work with students. Recruitment efforts have generated questions from employers concerning their obligations and legal responsibilities should they become involved in STW programs. This paper attempts to clarify these issues.

During 1993-94, the Morrison Institute for Public Policy at Arizona State University conducted a study on behalf of the Arizona Department of Education. This document presents findings of that study, which examined linkages between health services and schools for a comprehensive service delivery to students. Following the introduction, chapter 1 provides a national overview on children's health and the public schools, presenting national and legislative initiatives and a framework for linking health services and schools. Chapter 2 reviews what is known about the major issues in child health in Arizona and its schools, synthesizing health data from several sources.

Survey results from 531 Arizona school principals about school-based/school-linked health and social services are also analyzed. A discussion of the Arizona perspective follows in chapter 3, which examines the philosophy guiding state initiatives, key players, the processes that support school-based/school-linked health services, and a sample of current state activities. The fourth chapter provides a view of how some Arizona schools are attempting to address these issues through the provision of student health services at or near school sites. The last chapter reviews action necessary to facilitate linkages between schools and health services, and the status of Arizona efforts. It concludes with some considerations for the future. A conclusion is that the state is making significant progress toward promoting and, in some schools, implementing such services. Eight tables and seven figures are included.