亚利桑那州通过了税额信贷法,以促进农村负担得起的住房,追溯至2025年。
Arizona passes tax credit law to boost rural affordable housing, retroactive to 2025.
Arizona立法者正在推进众议院第2804号法案,该法案将建立一个国家税收抵免方案,以支持人口在80万以下(不包括马里科帕州和皮马州)的农村县发展负担得起的住房。
Arizona lawmakers are advancing House Bill 2804, which would create a state tax credit program to support affordable housing development in rural counties with populations under 800,000, excluding Maricopa and Pima counties.
该方案仿效联邦低收入住房税收抵免模式,每年向符合联邦资格标准的开发商提供数百万年奖励,并在2028年6月30日前完成项目。
Modeled after the federal Low-Income Housing Tax Credit, the program could deliver millions in annual incentives to developers who meet federal eligibility standards and complete projects by June 30, 2028.
抵免可适用于收入、财产或保险税,并结转至五年。
Credits can be applied to income, property, or insurance taxes and carried forward up to five years.
Arizona住房部将管理该方案,举行年度公开听证会,并发布影响报告。
The Arizona Department of Housing will administer the program, conduct annual public hearings, and issue impact reports.
该倡议追溯至2025年,适用于2025年12月31日之后开始的纳税年份。
The initiative is retroactive to 2025 and applies to tax years beginning after December 31, 2025.