{"data":{"id":"us-az/a.r.s.-43-1086","jurisdiction":"us-az","citation":"A.R.S. § 43-1086","heading":"Credit for donation to the military family relief fund subaccounts","body":"(Rpld. 1/1/27)\n\nA. For taxable years beginning from and after December 31, 2007 through December 31, 2026, a credit is allowed against the taxes imposed by this title for cash contributions made by a taxpayer during the taxable year to the pre-9/11 veterans subaccount or post-9/11 veterans subaccount of 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:\n\n1. The total amount of contributions to the pre-9/11 veterans subaccount or post-9/11 veterans subaccount, or both subaccounts, by the taxpayer during the taxable year.\n\n2. Two hundred dollars of contributions during the taxable year by a taxpayer filing as a single individual or a head of household.\n\n3. Four hundred dollars of contributions during the taxable year by a married couple filing a joint return.\n\n4. The taxpayer's tax liability for the taxable year.\n\nB. 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.","path":["Title 43 Taxation of Income"],"source_url":"https://www.azleg.gov/ars/43/01086.htm","current_through":"2026-09-04","vintage":"2026-08-09","retrieved_at":"2026-09-04T00:49:56Z","sha256":"9e41fb4eb33bf70d188313a0ea5e8d86ffd5b42df879c0008e5a7c075bb264d1","source_id":"us-az","stale":true,"prev":"us-az/a.r.s.-43-1085","next":"us-az/a.r.s.-43-1088"},"notice":"GroundRules: Original legal text. Not legal advice."}