2016 Arizona Revised Statutes
Title 43 - Taxation of Income
§ 43-1086 Credit for donation to the military family relief fund
43-1086. Credit for donation to the military family relief fund
(Rpld. 1/1/19)
A. For taxable years beginning from and after December 31, 2007 through December 31, 2018, a credit is allowed against the taxes imposed by this title for cash contributions made by a taxpayer during the taxable year to the military family relief fund established by section 41-608.04. The amount of the credit is the lowest of the following amounts, as applicable:
1. The total amount of contributions to the fund by the taxpayer during the taxable year.
2. Two hundred dollars of contributions during the taxable year by a taxpayer filing as a single individual or a head of household.
3. Four hundred dollars of contributions during the taxable year by a married couple filing a joint return.
4. The taxpayer's tax liability for the taxable year.
B. A husband and wife who file separate returns for a taxable year in which they could have filed a joint return may each claim only one-half of the tax credit that would have been allowed on a joint return.
Disclaimer: These codes may not be the most recent version. Arizona may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
