{"data":{"id":"us-az/a.r.s.-43-1711","jurisdiction":"us-az","citation":"A.R.S. § 43-1711","heading":"Taxes and tax rate","body":"If an Arizona small business taxpayer makes the election pursuant to section 43-302, there shall be levied, collected and paid for each taxable year on the Arizona small business taxable income taxes as determined in the following manner:\n\n1. For taxable years beginning from and after December 31, 2020 through December 31, 2021, an amount equal to 3.5% of the Arizona small business taxable income.\n\n2. For taxable years beginning from and after December 31, 2021 through December 31, 2022, an amount equal to 3.0% of the Arizona small business taxable income.\n\n3. For taxable years beginning from and after December 31, 2022, an amount equal to 2.5% of the Arizona small business taxable income.","path":["Title 43 Taxation of Income"],"source_url":"https://www.azleg.gov/ars/43/01711.htm","current_through":"2026-09-04","vintage":"2026-08-09","retrieved_at":"2026-09-04T00:49:56Z","sha256":"1bb49fd989905891fac3bb7fd2fd5aae1bc37e819cee1494143771608789e5b1","source_id":"us-az","stale":true,"prev":"us-az/a.r.s.-43-1702","next":"us-az/a.r.s.-43-1721"},"notice":"GroundRules: Original legal text. Not legal advice."}