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.

In August 2001, a resident of New River contacted the Arizona Department of Health Services, Office of Environmental Health to request information on the health risks of arsenic in drinking water. The resident collected two well water samples and submitted them to a private laboratory for arsenic analysis. The analyses detected arsenic at 560 and 600 μg/L. To confirm these very high arsenic results, ADHS staff sampled the well for arsenic and submitted the samples for analysis by the ADHS State Laboratory. Arsenic was detected at 340 μg/L. After that, a large number of people requested health advice on arsenic in their well water. This public health consultation primarily evaluates arsenic levels found in private wells and documents health advice provided to well owners. When other metals were found at levels of concern, health advice was provided to well owners regarding exposure to those metals too.

The purpose of this health consultation is to determine whether contaminants in groundwater from the Motorola 56th Street facility represent a threat to public health. The facility was first occupied in the spring of 1950 as the Western Military Electronics Center. From 1950 to 1958, it was primarily used for bench type electronics, electronic assembly, and semiconductor production. The chemicals used in these processes included solvent degreasers such as trichloroethylene, acetone, and freon, and metals such as cadmium, chromium, and arsenic. From 1959 through 1961, the facility was used primarily for document storage. Beginning in 1962, manufacturing of electronics resumed to include assembly of circuit boards, plating, and degreasing. Chemicals used between 1962 and 1974 included trichloroethylene, tetrachloroethylene, and a number of acids and metals including arsenic. In 1975, the facility began manufacturing liquid crystal products. These activities continued until 1982, when it was converted to office use. The investigations that have been conducted to date have shown that there are residual levels of arsenic and fluoride in down-gradient private wells west of the facility. Solvent contaminants that were found in the 1980s are no longer present at detectable levels in down-gradient private wells.

In September 1999, the U.S. Environmental Protection Agency contacted the Arizona Department of Health Services, Office of Environmental Health, concerning potential contamination of private drinking water wells along Lynx Creek in the Walker, Arizona, mining district. Historical mining activities in the area might have resulted in contamination of groundwater by acid mine runoff as well as metals from extraction processes. EPA and ADHS determined the historical mining activity had caused environmental damage and the potential for adverse human health impacts. ADHS initiated a private well sampling program to determine if the mining activity has had an adverse impact on the quality of water from these wells. Several area residents have expressed concerns about their water quality. The objective of this public health consultation is to evaluate the potential for health effects from exposure to contaminants in private drinking water wells in the Walker, Arizona area.