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Qualified Facility Tax Credit

Arizona Commerce Authority

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Posted
Jan 30, 2026
Amount
$125,000,000
Closes
Rolling intake; check eligibility

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Amount

$125,000,000

Who can apply

Subject to eligibility requirements, the Qualified Facility tax credit offers a refundable income tax credit equal to the lesser of: 10% of the qualifying capital investment or $20,000 per net new job at the facility if the total qualifying investment is less than $2,000,000,000, or $30,000 per net new full-time employment position associated with the facility if the total qualifying investment is more than $2,000,000,000, or $30,000,000 per taxpayer per year.

About this opportunity

Arizona Commerce Authority Programs

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