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- All Subjects: Arizona
- Creators: Arizona. Department of Revenue
- Creators: Water Infrastructure Finance Authority of Arizona
The Water Infrastructure Finance Authority of Arizona is an independent entity authorized to finance the construction, rehabilitation and/or improvement of drinking water, waste water, waste water reclamation, and other water quality facilities/projects. As a “Bond Bank”, WIFA is authorized to issue water quality bonds on behalf of communities for basic water infrastructure. Generally, WIFA offers borrowers below market interest rates on loans for 100% of eligible project costs.
The Office of Economic Research & Analysis provides statistical analysis and research services to the department, the Governor’s Office, the Legislature and other political subdivisions as well as the private sector. Tax Facts is a monthly publication providing statistics and information on various tax types.
Arizona’s individual income tax credit for contributions to school tuition organizations, referred to as the private school tax credit, is governed by A.R.S. §43-1089. School tuition organizations must submit a report to the Arizona Department of Revenue by February 28.
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.
Outstanding bonded indebtedness is reported by cities and towns, counties, community colleges, school districts, state agencies, universities, special districts, and other political subdivisions. These figures represents principal only; no interest is included.
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.
The Water Infrastructure Finance Authority of Arizona implements three types of technical assistance:
1. Project Technical Assistance – Planning and Design Assistance Grants assist an individual drinking water or wastewater system to conceive, plan, design, or develop an infrastructure project.
2. Policy Technical Assistance – Policy TA includes studies, surveys and other types of reports that provide benefit to a range of drinking water and wastewater systems statewide.
3. Operational Technical Assistance – The Arizona Department of Environmental Quality manages this program to provide assistance to individual drinking water and wastewater systems to improve facility operations.
The Drinking Water State Revolving Fund IUP describes WIFA’s plan to utilize various sources of funds to finance drinking water infrastructure and support related program activities during the State FY funding cycle from July 1 through June 30. This plan is a required element of the grant application documentation to obtain the grant award. Arizona herewith submits its IUP for the funds available to Arizona for the purposes of continuing the development, implementation and administration of the DWSRF program in Arizona.
The Intended Use Plan describes WIFA’s plan to utilize various sources of funds to finance clean water infrastructure and support related activities during the State FY funding cycle from July 1 through June 30. This plan is a required element of the grant application documentation to obtain the grant award for the purposes of continuing the development, implementation and administration of the Clean Water State Revolving Fund program in Arizona.