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.

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.

This report deals with state-level technical assistance and other activities pertinent to at-risk issues in the current context of educational reform. Specifically, the report discusses state options to support Arizona schools in delivering comprehensive services and implications for Arizona policymakers.

The "fit" of "at-risk" education in Arizona was examined in relation to reform initiatives. Focusing on technical assistance and related issues at the state level, researchers examined literature, interviewed a sample of Arizona Dept. of Education personnel, surveyed Arizona principals statewide, and gathered information from other states.

This report presents the second comprehensive look at the conditions of children and families in Arizona. Building upon information presented in the 1992 Factbook, this document presents and analyzes 48 indicators of child well-being. Following the executive summary and tables, chapter 1 provides an overview of the data for the state as a whole, including a summary of key findings and tables depicting raw numbers, rates adjusted for population growth, and rate changes over time. Racial and ethnic breakdowns are presented when such data are available.

Chapters 2-16 offer individual county profiles, following the general format established in the state chapter. These chapters offer insights into regional variations and identify varying conditions for children across the state. The report charts data within the state and county chapters for each of the following six categories: (1) poverty; (2) child health and safety; (3) child abuse, neglect, and out-of-home care; (4) early care and education; (5) children in school; and (6) teens at-risk. Overall, findings reveal significant improvements for a few indicators since 1990, most notably within birth-related items, such as an increase in the percent of women receiving timely prenatal care and a decrease in low birth-weight births. Findings also suggest there has been a worsening for many indicators, including poverty, firearm-related deaths and hospitalizations, alleged child abuse incidents, and births to teens.