- Extends Arizona's NOL carryover from 5 to 20 years;
- Adopts new qualified facility income tax credit;
- Expands the new jobs and renewable energy tax credits; and
- Adopts bonus depreciation and a phase-in partial deduction for long-term capital gain income for individual income tax purposes.
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Arizona tax changes include NOL carryover extension and tax credit creation and expansion
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On May 11, 2012 Governor Jan Brewer signed H.B. 2815, which includes the following tax changes:
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Of further interest