质量工作

凯时kb88手机版app概述

The primary goal of the 质量工作 tax credit (A.R.S. § 41-1525) is to encourage business investment and the creation of high-quality employment opportunities in the state. 质量工作 accomplishes this goal by providing tax credits to employers creating a minimum number of net new qualifying jobs and making a minimum capital investment in Arizona.

The program is capped at 10,000 jobs being Pre-Approved each year. To view the amount of available credits, please download the Tax Credit 分配表.

质量工作 tax credit offers up to $9,000 of Arizona income or 优质税收抵免 spread over a three-year period for each net new qualifying job ($3,000 /年). The program encourages continuous employment; therefore, the tax credit is equal to:

年的就业

税收抵免金额

第一年:

$3,000 per net new qualified employment position created during the taxable year or partial year of employment.

第二年:

$3,000 per qualified employment position, employed f或者是 second full taxable year of continuous employment.

第三年:

$3,000 per qualified employment position, employed f或者是 third full taxable year of continuous employment.


If the allowable tax credit exceeds the income or premium tax liability, any unused amount may be carried forward for up to five consecutive taxable years.

 

Below is a diagram indicating the potential maximization of program credits.



合格的申请者

Any company making the minimum capital investment in Arizona and creating the minimum net new qualifying jobs can apply. Eligibility qualifications are different for rural and urban areas and are described in the chart below. A taxpayer is eligible to claim Program credits once, within a 12-month period the Taxypayer, (i) makes the requisite minimum investment, and (ii) creates the requisite minimum number of new qualifying jobs.

Minimum Capital Investment
Minimum Number of Net New Jobs (QEP's) Added
Percent of 县平均工资
      城市地区:      
$5,000,000 25 100%
$2,500,000 25 125%
$1,000,000 25 150%
$500,000 25 200%
      农村地区:      
$1,000,000 5 100%
$500,000 5 125%
$100,000 5 150%

 

市区 – A location that is within the exterior boundaries of a city or town that has a population of 50,000或更多, and that is located in a county that has a population of 800,000或更多.

农村地区 – A location that is within the boundaries of tribal lands or a city or town with a population of less than 50,000, or a county with a population of less than 800,000.

 

人口估计


申请过程

To begin an application, please login to the 简单的门户 or 点击这里 to request a username/password.  

 

Applying for Pre-Approval:

质量工作 pre-application indicates a taxpayer’s intended capital investment and hiring expectations at a specific designated location in Arizona over a 12-month period. 请注意, a taxpayer is not precluded from satisfying the investment and job creation thresholds before submitting a Request for Pre-Approval or before obtaining a Pre-Approval Letter. 如果得到批准, the Authority will issue a written Pre-Approval Letter to the applicant identifying the amount of tax credits being reserved f或者是 taxpayer.

 

Applying for Post-Approval:

质量工作 传递 verifies whether the program requirements were met per the pre-application estimates. Post-applications must include capital investment and employment documentation proving satisfaction of the program investment and job creation requirements. After the close of the taxable year specified in the Pre-Approval Letter the taxpayer must timely report and certify to the Authority that it has satisfied the Program’s requirements via a post-approval application. If the applicant is eligible and approved, the Authority will issue a Tax Credit Allocation Letter to the applicant identifying the credit the taxpayer may be able to claim with the Arizona Department of Revenue 或者是 Arizona Department of Insurance & 金融机构(如果适用).

 

* * * * * *截止日期提醒 per section 6 (B)(C) of the 质量工作 Tax Credit Program Rules & 指导方针,” 所得税的抵免, an Application must be filed with the Authority by the earlier of: (i) six months after the end of the taxpayer’s taxable year in which the QEPs were created or (ii) the date the tax return is filed f或者是 taxable year in which the QEPs were created. 为 优质税收抵免, an Application must be filed with the Authority on or by March 1st of the year after the calendar year in which the QEPs were created.


一般程序形式

凯时kb88手机版app总结 

凯时kb88手机版app指南 

县平均工资

表格2

书面声明

Third-Party Preparer Authorization

延后表

净增长表

 

Insurance Holding Company System Taxpayers Only:

IHCS 分配表 for Premium Tax Credits 

包含ihc延后表

 

为 more detailed information please see below or direct questions to the 凯时kb88手机版app经理.


立法信息

The QJTC program is established under A.R.S. § 41-1525
〇所得税减免 A.R.S. § 43-1074 or 43-1161
〇保险费抵免 A.R.S. § 20-224.03
2014年立法更新:  2272年法案
2017年立法更新:  参议院法案1416