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.

Based on the premise that school reform efforts must consider the needs of at-risk children, this paper discusses parallel reform efforts that focus on community service. The first part discusses logical linkages between community service and "at-risk" education and describes how Arizona is attempting to formalize these linkages within the state context of school reform. The Serve-America program, which arose from passage of the National and Community Service Act of 1990, allocates funds to states for school-based community-service programs in grades K-12. Through formalized school-community agency and youth organization/community agency partnerships, Arizona's Serve-America project is designed to: (1) encourage school-age and out-of-school youth to volunteer their services for the benefit of others in their communities; (2) increase the number of adult volunteers in Arizona's schools; (3) provide productive, meaningful experiences for participants; and (4) emphasize coordination of community agencies to avoid duplication and maximize utilization of local resources. Together, Arizona's Serve-America programs have involved over 3,300 youth and adult volunteers who provided over 11,500 hours of community service in the ares of education, community improvement, human services, public safety, and conservation. Participants reported positive changes in their attitudes and behaviors as a result of their community service and service learning participation.

During 1993-94, the Morrison Institute for Public Policy at Arizona State University conducted a study on behalf of the Arizona Department of Education. This document presents findings of that study, which examined linkages between health services and schools for a comprehensive service delivery to students. Following the introduction, chapter 1 provides a national overview on children's health and the public schools, presenting national and legislative initiatives and a framework for linking health services and schools. Chapter 2 reviews what is known about the major issues in child health in Arizona and its schools, synthesizing health data from several sources.

Survey results from 531 Arizona school principals about school-based/school-linked health and social services are also analyzed. A discussion of the Arizona perspective follows in chapter 3, which examines the philosophy guiding state initiatives, key players, the processes that support school-based/school-linked health services, and a sample of current state activities. The fourth chapter provides a view of how some Arizona schools are attempting to address these issues through the provision of student health services at or near school sites. The last chapter reviews action necessary to facilitate linkages between schools and health services, and the status of Arizona efforts. It concludes with some considerations for the future. A conclusion is that the state is making significant progress toward promoting and, in some schools, implementing such services. Eight tables and seven figures are included.

Arizona At-Risk Pilot Project results suggest most effective means to involve parents are those that establish personal rapport between someone from the school and a parent and do not initially require high levels of commitment or participation. The "ideal" parent may be hard to find, but getting to know parents individually and assessing their needs are good first steps.

Between May and July of 1996, members of the council were asked to participate in a series of interviews. The primary purpose of the interviews was to elicit council members' views of and expectations for Arizona's STW initiative. A second reason was to clarify the mission of the council itself. This paper highlights salient points from the interviews. Quotes are used verbatim.