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.

The Arizona Department of Public Safety enforces state law with primary responsibility in the areas of motor vehicle traffic, narcotics, organized crime/racketeering, and specific regulatory functions. Operational and technical assistance is provided to local and state government agencies and other components of the criminal justice community. Services include scientific analysis, aircraft support, emergency first care, criminal information systems, and statewide communications. The Department also promotes and enhances the quality of public safety through cooperative enforcement operations and by increasing public awareness of criminal activities.

The Arizona Department of Public Safety became operational by the executive order of Governor Jack Williams on July 1, 1969. Governor Williams’ mandate consolidated the functions and responsibilities of the Arizona Highway Patrol, the Enforcement Division of the State Department of Liquor Licenses and Control and the Narcotics Division of the State Department of Law.

This appropriations limit calculation includes a brief history of the appropriations limit, a step-by-step narration of the process used in computing the limit, and the detailed calculation of the appropriations limit. Pursuant to the law, both the Governor’s Office of Strategic Planning and Budgeting and the Joint Legislative Budget Committee staff are required to provide reports. However the ratio of actual appropriations or estimated appropriations to state personal income is likely to differ due to varying methodologies used by the two budget offices with respect to statutory appropriations. Statutory appropriations are grants of authority enacted by the Legislature and approved by the Governor that are continuous in nature and codified in the statutes. No authority is needed (e.g., in the annual appropriations bill) beyond the original enactment for monies to be expended.