Additional Depreciation

To encourage new capital investment, Arizona provides accelerated depreciation schedules for commercial personal property. Depreciation schedules for most equipment classes provide for depreciation down to 2.5% of original value, thus virtually eliminating the tax liability.

Foreign Trade Zones (FTZ)

A Foreign Trade Zone is a secured area treated as though legally outside of the U.S. Customs territory where merchandise may be brought duty-free for purposes such as storage, re-packing, display, assembly or manufacturing. Imports may be landed and stored quickly without full customs formalities. Companies qualifying for FTZ designation are also eligible for an 80% reduction in real and personal property taxes.

Research & Development

Refundable income tax credits are available for investment in R&D activities conducted in Arizona. The income tax credit starts at 22% of the qualified R&D expenses for amounts in excess of expenditures from the previous year. The tax credit goes up to 34% if increased R&D expenses are made in conjunction with an Arizona public university.

Quality Jobs

The Quality Jobs Program offers up to $9,000 of Arizona income or premium tax credits spread over three years for each net new quality job. Businesses located in Maricopa must make a minimum capital investment of $1 million and create at least five quality jobs to qualify.

Job Training

The Arizona Job Training Program is a job-specific reimbursable grant program that supports the design and delivery of customized training plans for employers creating new jobs or increasing skills and wage levels of current employees.

Renewable Energy

Renewable energy companies engaged in the solar, wind, geothermal and other renewable energy industries may obtain up to a 10% refundable income tax credit and up to a 75% reduction on real and personal property taxes.

Arizona Fast Grant

The Fast Grant enables Arizona-based tech companies to initiate the commercialization process. The grant pays companies up to $7,500 to provide one or more of select consulting services.

Commercial/Industrial Solar Energy

Businesses installing a solar energy device at an Arizona facility may be eligible for an income tax credit of up to $50,000 per year.

Innovation Accelerator Fund

An $18.2 million loan participation program to stimulate financing to small businesses and manufacturers.

Right-to-Work State

Arizona is a right-to-work state and has a very low unionization rate

Assistance available to Pinal County businesses:

Pinal.gov/921/Incentives-Programs

FOREIGN-TRADE ZONE NO. 75

For companies such as manufacturers, warehouse/distribution centers and third-party logistics service providers that import goods, the County’s Board of Supervisors and staff will work with federal and City of Phoenix (FTZ No. 75) representatives to support viable applications for foreign trade zone status and benefits. This process includes assisting in securing support from the various taxing jurisdictions as well as County approval of the reduction in property tax assessments.

TRANSPORTATION/ROADWAY IMPROVEMENTS

Pinal County will evaluate participation in roadway projects and build needed public infrastructure on County roads that are deemed our responsibility. Construction of necessary improvements will be triggered by a combination of traffic demand and coordination with our partner communities in order to provide both public benefits and enhanced project viability.

FLOOD CONTROL IMPROVEMENTS

For proposed developments that are in areas under the jurisdiction of Pinal County and are deemed to be in need of flood remediation, the County will coordinate with the Flood Control District to seek to construct and maintain flood control infrastructure.

FEES AND EXPEDITED PERMITTING

Wherever possible, Pinal County will expedite all licensing and permitting processes that are under our jurisdiction. The Pinal County Air Quality Department will work with businesses to ensure compliance with County, State and Federal regulations and to expedite, to the extent possible, the application process.

RECRUITMENT, SCREENING AND TRAINING – PINAL COUNTY ASSISTANCE
Recruitment/Screening

ARIZONA@WORK – Pinal County is an integral component of the ARIZONA@WORK network of employment and training programs designed to provide comprehensive statewide and locally based workforce solutions for job seekers and employers. This local network is guided by the Pinal County Workforce Development Board. The Board is comprised of 19 workforce leaders, a majority of which are private sector business representatives focused on meeting the employment needs of Pinal County’s existing and future employers.

ARIZONA@WORK – Pinal County offers the following business services (at no cost to the employer):

• Job Postings on Statewide job board, on our social media sites, and in our resource center
• National, State, and Local Recruitment
• Virtual Hiring Events
• Zoom Interviews
• Referral of Qualified Job Seekers
• Company Wage Analysis
• Industry Convening Sessions

County employers also have unrestricted access to the Arizona’s largest online job board (Arizona Job Connection), which provides access to over 13,000 resumes and where over 90,000 employment opportunities are posted daily.

Upon request, companies choosing to locate in Pinal County will be assigned an employment specialist as a single point of contact to provide customized business services to meet their recruitment and training needs. Additional services to be provided include a customized labor market analysis, creation of recruitment collateral, outreach to targeted populations, and space at our job center to conduct interviews of potential candidates.

Job Training (On-going)

ARIZONA@WORK Pinal County offers the following work-based training services to businesses to train candidates and current workers through the Business Advancement Through Training (BATT) Program. BATT aims to foster increased employer engagement and encourage industry partnerships. The BATT Program is offered through reimbursable contracts between the business and the ARZONA@WORK – Pinal County service provider.

• Customized Training: Allows the employer (or group of employers) to create a training program based on their specific needs. Participants of the Customized Training Program must meet certain program eligibility requirements. There must be a commitment that the employer(s) hire an individual upon successful completion of the training. Training must relate to introduction of new technologies, production or service procedures, workplace literacy, and upgrading to new jobs that require additional skills leading to an industry recognized credential or certification. The portion of a business’ contribution is either 10%, 25% or 50% of the training costs, depending on the total number of its employees.
• On-the-Job Training (OJT): Allows employers to provide hands-on training for the skills, knowledge and competencies needed for eligible employees (entry to mid-level) to perform a specific job. The training must relate to the introduction of new technologies, production or service procedures, workplace literacy, and upgrading to new jobs that require additional skills. OJT services provided through the BATT Program are customized and designed for a period of 3 to 6 months and can provide between 50-75% wage rate reimbursements for the costs of providing the training.
• Incumbent Worker Training: Designed to help the qualified employer’s workforce obtain the skills necessary to retain employment and prevent job loss. Participants of the Incumbent Worker Training program must meet certain program eligibility requirements. Training activities are coordinated by the service provider in conjunction with businesses or a group of businesses (which may include businesses in partnership with other entities for delivering such training). The portion of a business’ contribution is either 10%, 25% or 50% of the training costs, depending on the total number of its employees.
• Registered Apprenticeship Program: A structured way for employers to support career development for their employees. As an employee, the apprentice receives supervised, structured on-the-job training and work experience, combined with technical instruction and training and built-in career placement. OJT programs may be utilized in conjunction with the Registered Apprenticeship Program

Development Agreements

Development agreements generally give some type of benefit to the developer, such as a repayment for public infrastructure improvements through sales tax rebates. Arizona municipalities are restricted to providing only tax incentives consisting of reimbursements for public infrastructure and may not exceed or otherwise be disproportionate to the capital development costs or jobs created through the projects. Maricopa has in the past entered into development agreements, and is willing to explore this option with any business bringing a high level of economic benefit to the community.

Government Property Lease Excise Tax (GPLET)

Available to businesses that lease parcels from a municipality rather than own them outright. All real property tax has been waived and replaced with an excise tax that is an established rate per square foot and based upon the type of use. The rate is reduced every 10 years by 20% until it reaches the 51st year, when the tax drops to zero. In some redevelopment districts, the excise tax can be abated for the first eight years after the certificate of occupancy. If a municipality is a property owner, this creates a huge incentive for a company to occupy the facility or allows them the cash flow to perform improvements.

Job Training

The Arizona Job Training Program is a job-specific reimbursable grant program that supports the design and delivery of customized training plans for employers creating new jobs or increasing skills and wage levels of current employees.

Renewable Energy

Renewable energy companies engaged in the solar, wind, geothermal and other renewable energy industries may obtain up to a 10% refundable income tax credit and up to a 75% reduction on real and personal property taxes.

Arizona Fast Grant

The Fast Grant enables Arizona-based tech companies to initiate the commercialization process. The grant pays companies up to $7,500 to provide one or more of select consulting services.

Commercial/Industrial Solar Energy

Businesses installing a solar energy device at an Arizona facility may be eligible for an income tax credit of up to $50,000 per year.

Innovation Accelerator Fund

An $18.2 million loan participation program to stimulate financing to small businesses and manufacturers.

Right-to-Work State

Arizona is a right-to-work state and has a very low unionization rate

Local Organizations

• Arizona Commerce Authority, Small Business Services
  • Start, operate and grow a business in Arizona
• Maricopa Chamber of Commerce
  • Small business assistance
• Black Maricopa Chamber of Commerce
• Central Arizona College’s Small Business Development Center
  • Business start-up assistance

Start Up Resources

• Arizona Commerce Authority provides an online checklist for starting, operating and growing a business in Arizona.
• Trade Names, Trademarks & Service Marks – AZ Secretary of State
• Arizona Entrepreneur’s Edge – AZ Commerce Authority
• How to Start a Business in Pinal County – Central AZ College SBDC