{"data":{"id":"us-az/a.r.s.-43-1073","jurisdiction":"us-az","citation":"A.R.S. § 43-1073","heading":"Family income tax credit","body":"A. Subject to the conditions prescribed by this section, a credit is allowed against the taxes imposed by this chapter for a taxable year for taxpayers whose Arizona adjusted gross income, plus the amount subtracted for exemptions under section 43-1023 and the amount subtracted for Arizona small business gross income under section 43-1022, paragraph 28, is:\n\n1. $20,000 or less in the case of a married couple filing a joint return with not more than one dependent or a single person who is a head of a household with not more than one dependent.\n\n2. $23,600 or less in the case of a married couple filing a joint return with two dependents.\n\n3. $27,300 or less in the case of a married couple filing a joint return with three dependents.\n\n4. $31,000 or less in the case of a married couple filing a joint return with four or more dependents.\n\n5. $20,135 or less in the case of a single person who is a head of a household with two dependents.\n\n6. $23,800 or less in the case of a single person who is a head of a household with three dependents.\n\n7. $25,200 or less in the case of a single person who is a head of a household with four dependents.\n\n8. $26,575 or less in the case of a single person who is a head of a household with five or more dependents.\n\n9. $10,000 or less in the case of a single person or a married person filing separately.\n\nB. The amount of the credit is equal to $40 for each person who is a resident of this state and who is either the taxpayer, the taxpayer's spouse who does not file a return or a dependent but may not exceed:\n\n1. $240 in the case of a married couple filing a joint return or a single person who is a head of a household.\n\n2. $120 in the case of a single person or a married couple filing separately.\n\n3. For any taxpayer, the amount of taxes due under this chapter for the taxable year.","path":["Title 43 Taxation of Income"],"source_url":"https://www.azleg.gov/ars/43/01073.htm","current_through":"2026-09-04","vintage":"2026-08-09","retrieved_at":"2026-09-04T00:49:56Z","sha256":"e821031b04065b9b2fcc354160b7b7ba2086e309806df427358b905f4a2d958d","source_id":"us-az","stale":true,"prev":"us-az/a.r.s.-43-1072.02","next":"us-az/a.r.s.-43-1073.01"},"notice":"GroundRules: Original legal text. Not legal advice."}