The Qualified Facility tax credit (A.R.S. § 41-1512) was established by the Arizona legislature in 2012, and amended in 2016 and 2020, to promote the location and expansion of manufacturing facilities, including manufacturing-related research & development or headquarters facilities. The goal of the program is to encourage business investment that will produce high-quality employment opportunities for citizens of Arizona and enhance Arizona’s position as a center for corporate headquarters, commercial research, and manufacturing. The Program accomplishes this goal by providing a refundable tax credit to taxpayers who are expanding or locating a Qualified Facility in Arizona. Contact: https://www.azcommerce.com/join-us