Military Reuse Zone

Angel Investment Tax Credit
International Operations Center Tax Credit
Qualified Facility Tax Credit
Quality Job Tax Credit
Research & Development Tax Credit
Work Opportunity Tax Credit
Lease Excise Tax
Healthy Forest Tax Exemption
Manufacturing Tax Exemptions
Additional Depreciation
Computer Data Center Exemptions
Foreign Trade Zone
Military Reuse Zone

Military Reuse Zone Incentive Program

The Military Reuse Zone Incentive Program (MRZ Program) was established by the state legislature in 1992 to lessen the impact of military base closures. Currently there are two Military Reuse Zones in Arizona — the former Williams Air Force Base, now known as Mesa Gateway Airport, and the former U.S. Naval Air Facility in Goodyear, now known as Phoenix Goodyear Airport.

Administration of the Military Reuse Zone Incentive Program was transferred to the Arizona Department of Revenue beginning in Fiscal Year 2025.