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 spring 1998, 1,057 10th-grade students were surveyed as one component of a statewide evaluation of Arizona's school-to-work system designed by the Morrison Institute for Public Policy. This second survey measured attitudes toward and participation in career activities. Results were compared to baseline data collected from over 2,000 10th-grade students in 1997. Data indicated that, in both years, nearly all students had at least an idea of their career area of interest; gender differences were observed in students' selections of career interests. Student participation in activities increased. Statistically significant differences in participation by sex were evident: more girls reported learning about careers in class and participating in volunteer activities; and more boys participated in internships with pay, worked for pay in a job unrelated to their careers, and had business mentors. The share of students who had selected a career interest increased as participation rose. All 14 activities were at least "somewhat" helpful to students in making career selections. In both years, students ranked family, teachers, and friends most highly as influencing career interests. One-fourth of students in 1998 compared to one-third of students in 1997 indicated they never received career guidance at school. Less than one-half of students were aware of courses related to career interests; even fewer actually took a course related to their interests.

One component of a multi-faceted evaluation of the state's STW initiative involves surveying tenth grade students. Thus, the survey was designed to assess the extent to which Arizona tenth grade students have selected career majors, planned a course of study for high school and beyond, and received adult guidance related to careers. As part of the evaluation, the intent was to look at the extent to which career preparation and work experiences truly are system-wide and impact students. In contrast, the purpose was not to evaluate whether STW program participants are receiving school-based learning components.

Tenth-grade students in Arizona school to work (STW) regional partnerships were polled in 1997, 1998, and 1999, to determine whether systemic change was occurring across the state. Study results were mixed. Three activities increased significantly over the baseline year: class projects, computer use, and volunteerism. The use of career inventories declined over the same period. The role of adults in helping students explore career choices remained relatively stable. Further, the number of students who had some idea of their career interests had not changed significantly. Gender differences still existed and were largely unchanged. Fewer students reported taking courses related to their career interests. The relationship of participation in career-related activities to an ability to state a career interest continued to be strong. Students felt job shadowing, business mentors, and internships would be most helpful. However, fewer students participated in these activities. The participating students were better able to articulate their career interests and, in general, had more frequent and positive attitudes about participation in STW. Statewide programs reported positive student outcomes as a result of STW activities. Evidence of systemic change was beginning to be seen. Most significantly, class projects, computer use, and volunteer projects showed consistent gains over the three years.

One component of a multi-faceted evaluation of the state's STW initiative involves surveying seventh grade students regarding career awareness and career exploration and counseling in order to help students who may be interested to identify, and select or reconsider, their interests, goals and career majors, including those options that may not be traditional for their gender, race, or ethnicity.