Application Process for Construction of an Infrastructure Project

To qualify for tax credits for constructing an infrastructure project, a person or qualified company must follow the process described below.

Apply for program incentives by completing an Initial Application Form for each project and submit it to Commerce. (See Sections 21 and 22 of the Program Guidelines for more detail.)
Within 30 days of receipt of a complete application, Commerce will notify the company of pre-approval or denial. If a company is pre-approved, Commerce will issue a Letter of Qualification (effective until completion of the project) to the company and transmit a copy to the Arizona Department of Revenue.

Within 90 days of the pre-approval date an infrastructure applicant must demonstrate it has begun construction on either the soundstage or support and augmentation facility. (See Section 23 of the Program Guidelines for more detail.)
An infrastructure applicant must document continuing eligibility within 12 months and 36 months of the pre-approval date.

Within 30 days of completion of construction of an infrastructure project, the applicant must submit a Completion Report to Commerce. (See Section 24 of the Program Guidelines for more detail.)
Commerce may issue post-approval to the applicant after reviewing the Completion Report and verifying the applicant’s eligibility.
Once post-approval is received the applicant may claim the tax credits.