| A.R.S. § 43-1031, Income Tax Subtraction for Energy Efficient Residences |
Summary: From December 31, 2001 through December 31, 2010, Arizona taxpayers may subtract 5% of the sales price of one or more new, energy-efficient homes, excluding commissions, taxes, interest, points and other brokerage, finance and escrow charges. The amount subtracted may not exceed $5000 and the efficiency of the home must exceed the 1995 Model Energy Code Threshold by 50% (90 points) or more as determined by an approved rating program.
Links:
Contact:
Tax Assistance
Arizona Department of Revenue
1600 W. Monroe
Phoenix, AZ 85007-2650
Phone: (602) 255-3381
Phone 2: (800) 352-4090
Web site: http://www.revenue.state.az.us/
Last Updated
06/22/2009
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