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.

The Division of Adult Education in the Arizona Department of Education and the Arizona Adult Literacy and Technology Resource Center contracted with the Morrison Institute for Public Policy to develop an evaluation system for Arizona's adult education program. During phase I, the institute analyzed existing program data on Arizona's adult education providers. Interviews were conducted in January and February 1997 of 379 current and past program participants; they were done in English or Spanish, as appropriate. Interviewees were asked 10 questions about reasons for entering the program, amount of time spent in the program, and feelings about what the program did or did not help them accomplish. Past participants were asked an additional question about their reasons for leaving the program. Findings indicated that over 90 percent of interviewees felt their adult education experiences had met their needs and been positive overall. The proportions of participants who mentioned having entered with a specific goal, e.g., preparing to take the General Educational Development tests or to get a job, were closely aligned with the proportions who said their participation in the program had helped them reach that particular goal. More than one-quarter of program participants in 1996 showed improvement on three indicators that suggested they were becoming more self-sufficient: moving off public assistance, gaining employment, and maintaining or improving their job situation. (Appendixes contain 10 references, 3 data tables, and interview forms.)

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.

Arizona's Serve-America program, administered by the Arizona Department of Education (ADE), began in fiscal year 1992-93 under the auspices of the National and Community Service Act of 1990. Serve-America links community service projects with schools and youths in grades K-12. This second annual report documents the second year of project implementation and updates the policy context in which programs are operating. It focuses on 15 sites--including both schools and community-based organizations--funded to implement community service programs during 1993-94. A pre- and post-test study investigated the relationship between "at-riskness" and "connectedness to the community." Findings indicate that the projects made considerable progress toward accomplishing proposed goals and resulted in positive outcomes for local communities and student volunteers, particularly those at risk. Some projects were more effective than others in positively influencing at-risk participants. The following recommendations are offered: (1) the ADE should continue to support community service programs; (2) the ADE should sponsor more technical assistance and evaluation training; (3) the state should expand training and assistance; and (4) further research about Arizona's effective community service projects is warranted.

The Phoenix Early Head Start (EHS) program is a family-centered program intended to provide early, continuous, intensive, and comprehensive child development and family support services for first-time teen parents and their very young children. This report presents case studies of 12 families, all EHS participants, who agreed to be followed throughout their participation in the program so that their stories could be updated as they unfolded from one year to the next. The case study families were interviewed in August of 1997, 1998, and 1999. Four of the families had participated in the first two interviews but had withdrawn prior to the third interview. Additional information was obtained through conversations with family support specialists in May 2000. Common themes in the families' stories regarding EHS's role include: (1) assistance from caring staff; (2) reassurance from home visits and child development; (3) help in becoming good parents; (4) help with personal goals; (5) help with daily life; and (6) socialization opportunities for children and parents. During the study, most families made progress to widely differing degrees. Although somewhat apprehensive about life without the safety net of EHS, all eight families seemed much more confident than earlier, had some knowledge and understanding of their children and themselves, and had articulated and taken some steps toward achieving personal and family goals.