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.

Maricopa County has experienced remarkable population growth for decades, and will continue to do so. But while expanding metro areas tend to pay close attention to physical infrastructure—diligently budgeting for roads, sewers, schools and the like—there is often a relative lack of attention to meeting the future demands for human services. Relying on the expertise from throughout the College of Public Programs, this report analyzes 12 critically important topics, including children and families, poverty, substance abuse, and Latinos.

Afterschool youth-development programs (AYDs) have grown significantly during the past 15 years in Arizona and nationally. Many providers have moved beyond simply providing a safe haven to actively promoting young people’s development. However, there is still tremendous opportunity for growth. There is also a continuing need to enhance coordination and collaboration among programs in order to extend their resources and heighten their impact.

Morrison Institute worked with AzCASE and VSUW to construct a 55-question survey using Qualtrics on-line software. While the term “afterschool” was used, the survey was designed to measure all types of out-of-school programs, regardless of whether they operate before or after school, on weekends, or during school and summer breaks. Approximately 1,800 questionnaires were distributed to individual program sites in Maricopa and Pima counties via a list provided by AzCASE. Though the survey did not utilize a random sample, its 38 percent response rate (681 returns) suggests that its findings can help educators, youth-development professionals, policymakers and the business community understand the scope, characteristics and needs of afterschool services in Arizona’s two largest population centers.