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.

This document embraces two components. First, a Conservation Assessment describes the current status of the jaguar in the United States, and identifies and assesses risks to the jaguar in Arizona and New Mexico. The Assessment focuses the second component, the Conservation Strategy, on reducing or eliminating these threats in Arizona and New Mexico, which might allow for expansion of the range currently occupied by the Arizona subspecies, and thus contribute to promoting recovery of the species.
Information in this document comes primarily from the state level, an approach that considers regional variation and provides a complete habitat and species assessment.

In March 1997, the Arizona Game and Fish Department and New Mexico Department of Game and Fish entered into a Conservation Agreement with other state, local, and federal cooperators, with voluntary participation by many private individuals, to conserve the jaguar (Panthera onca) along borderlands of Arizona and New Mexico and to stimulate parallel efforts in Mexico. The agencies believed that if strong partnerships could be developed under this approach, it would be a significant step forward in bringing local governments, private landowners, and nongovernmental organizations directly into jaguar management.

The southwestern United States and Sonora, Mexico are the extreme northern limits of the jaguar’s (Panthera onca) range, which primarily extends from central Mexico south through Central and South America to northern Argentina. Recently, the jaguar ranged as far north as Arizona, New Mexico, and Texas. Over the last century, the jaguar’s range has been reduced to approximately 46% of its historic range due to hunting pressure and habitat loss. The greatest loss of occupied range has occurred in the southern United States, northern Mexico, northern Brazil, and southern Argentina. Since 1900, jaguars have been documented occasionally in the southwestern United States, but the number of sightings per decade has declined over the last 100 years with only 4 verified sightings between 1970 and 2000. The objectives of our analysis were twofold: (1) characterize potential jaguar habitat in Arizona from historic sighting records, and (2) create a statewide habitat suitability map.

In March 1997, the Arizona Game and Fish Department and New Mexico Department of Game and Fish entered into a Conservation Agreement with other state, local, and federal cooperators, with voluntary participation by many private individuals, to conserve the jaguar (Panthera onca) along borderlands of Arizona and New Mexico and to stimulate parallel efforts in Mexico. Under the Conservation Agreement, an annual evaluation and progress report must be submitted to the U.S. Fish and Wildlife Service. The first of these reports was completed in July 1998 and the second in June 2000. This third report is a comprehensive review of all Jaguar Conservation Agreement activities from March 1997 through December 2003. We compiled the information herein with assistance from members of the Jaguar Conservation Team and Jaguar Working Group, to help ensure that objectives outlined in the Conservation Agreement are being accomplished and that any deficiencies identified are addressed and corrective measures are implemented. In this report, we will identify progress, or lack thereof, in accomplishing the goals and objectives set forth by and for the JAGCT for the last 6 years.