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.

In September 2005, some concerned Walker residents contacted the Arizona Department of Health Services in regards to the quality of groundwater in the area. The residents petitioned ADHS to perform well water tests to determine the character of the water, and whether there is any potential health risk associated with consuming or using the water. In response to the concerned community members and in agreement with the Agency for Toxic Substances and Disease Registry, ADHS collected water samples from the site and completed a health consultation. This health consultation evaluates if the levels of lead and other metals in the private wells in Walker area pose any adverse health effects.

From May 2005 to June 2005, the Arizona Department of Environmental Quality conducted a study, Potable Well Sampling Task 4.0, to determine if the chromium and chromium VI plume due to the discharge of the Pacific Gas and Electronic Topock Compressor Station has migrated under the Colorado River and impacted water supplies in Arizona. The ADEQ investigated the total chromium and hexavalent chromium (chromium VI) concentrations in (1) public water supply wells, (2) combined industrial and domestic water supply wells, and (3) private domestic water supply wells at Topock and Golden Shores, Arizona. The communities of Topock and Golden Shores have expressed their concerns regarding the findings. Thus, the ADEQ requested the Arizona Department of Health Services to evaluate the potential health effects of exposure to well water contaminated with chromium.

The Stoneridge subdivision is a growing rural community with approximately 5,000 residents. The Prescott Valley Water Company (Prescott Valley, AZ) provides drinking water for residents in this area. A resident in the community indicated that there is a “paint thinner” type odor coming from the tap water. The Prescott Valley Water Company sampled the water due to request of the resident. On July 27, 2004, the resident called the Arizona Department of Health Services to express his/her concern regarding the analytical results of benzene in tap water samples collected from faucets inside the house. As a result, the Arizona Department of Health Services completed a health consultation to evaluate if benzene and other volatile organic compounds in the water supplied by the Prescott Valley Water Company pose any adverse health effects.

The Arizona Department of Environmental Quality and the California Department of Toxic Substance Control worked together to assess background levels of naturally occurring metals in groundwater wells at Topock and Golden Shores, Arizona. The communities expressed concerns regarding the findings, thus the ADEQ requested the Arizona Department of Health Services to evaluate whether these naturally occurring metals in groundwater wells are present at levels that may cause adverse health effects.