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.

State trust lands are among the greatest public assets in Arizona’s portfolio. Set aside at statehood, the Arizona State Land Department manages more than 9 million acres of trust lands on behalf of 14 beneficiaries. The largest of which by far is Arizona Public Education K through 12.The mission of the Land Department is to maximize revenues from these trust lands. In FY 2005, state trust lands generated $115 million for all beneficiaries, of which $101 million was designated to support public K-12 schools.These amounts are increasing rapidly as more state trust land becomes attractive for development in Arizona’s urban areas.

The parcel discussed in this report, “Superstition Vistas,” stands out as the jewel among Arizona’s trust lands. Not only is it situated in the path of metro Phoenix growth, but it also borders thousands of acres of public land managed by the Tonto National Forest and U.S. Bureau of Land Management. Estimates of its total value run well into the billions of dollars.

"The Treasure of the Superstitions" sets the stage for a continuing dialogue about the potential for Superstition Vistas, and indeed, all of Arizona’s trust lands. We look forward to listening to and working with our beneficiaries, citizens, counties, municipalities, real estate businesses, and other interested parties to make the most of Arizona’s “treasure.”

The March 2006 responses to a statewide representative telephone survey show that a majority of Arizonans see science and technology research as a source of high-paying jobs and are every bit as interested in science and technology as leaders are. Arizonans "get" the benefits of a science and technology-based future and the power of science and technology to spawn desirable employment opportunities. Some cautions emerge as well, but even so, most Arizonans look to science and technology as integral to a bright economic future.

The purpose of this brief report is to present a balanced look at current issues surrounding the education reform know as "academic standards." The information contained in this report is intended for a business audience. It does not advocate any particular stance or make policy recommendations, but rather presents a platform from which the business community might choose a position.

The Arizona Head Start--Public School Transition Project is 1 of 31 demonstration projects designed to test whether advances by Head Start children could be maintained by continuing Head Start-type services into kindergarten through the third grade, and to identify, develop, and implement transition practices to bridge the gap between Head Start and public schools. This study evaluated the Arizona project in its fourth year of implementation. Participating were two cohorts of students at three transition and three comparison schools in Phoenix. The program components evaluated were: (1) developmentally appropriate practices, curriculum, and materials; (2) physical health, mental health, and dental services; (3) family services; and (4) parent involvement. Findings indicated that all components had been implemented by the time of the 1995-96 evaluation. Both cohorts had similar public assistance participation, and all groups showed dramatic decreases in public assistance since program entry. The vast majority of parents from all groups reported positive interactions with schools; qualitative data confirmed continuing positive impact on teachers, schools, and the Head Start agency. Transition services, especially those of family advocates, were seen as crucial to smooth transitions. There were observable differences between transition and comparison classrooms; however, quantitative data showed few significant differences in gains made by children between transition and comparison classrooms. Confounding variables of high attrition, variations in student English proficiency, and the existence in comparison schools of transition-like services may have influenced the results. Promising practices and further challenges were identified and recommendations were made for improving the collaboration between the Head Start program and the public schools, and improving the evaluation process. (Three appendices include a summary of data collection instruments. Contains 20 references.)