43-1030. Subtraction for World War II victims
A. In computing Arizona adjusted gross income a taxpayer may subtract the following amounts:
1. To the extent included in federal adjusted gross income, distributions made to the taxpayer for the taxpayer's persecution or for the persecution of the taxpayer's ancestors by Nazi Germany or any other Axis regime for racial, religious or political reasons.
2. To the extent included in federal adjusted gross income, items of income that are attributable to, derived from or related to assets that were stolen or hidden from or lost to a taxpayer who was persecuted by Nazi Germany or any other Axis regime for racial, religious or political reasons before, during or immediately after World War II.
B. This section applies only to a taxpayer who is the first recipient of any distribution or recovered asset in subsection A.
C. Any income received by a taxpayer for the taxpayer's persecution or for the persecution of the taxpayer's ancestors by Nazi Germany or any other Axis regime for racial, religious or political reasons shall not be included for the purposes of any state program that uses income as an eligibility requirement.
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