43-1023

43-1023. Exemptions for blind persons, persons
over sixty-five years of age and dependents

A. A taxpayer is allowed an exemption of one thousand five hundred dollars:

1. For a taxpayer who is blind or if either the taxpayer's central visual acuity
does not exceed 20/200 in the better eye with correcting lenses or the taxpayer's visual
acuity is greater than 20/200 but is accompanied by a limitation in the fields of vision
such that the widest diameter of the visual field subtends an angle no greater than
twenty degrees.

2. For the taxpayer's spouse if a separate return is made by the taxpayer, if the
spouse is blind, as defined in paragraph 1 of this subsection, has no Arizona adjusted
gross income for the calendar year in which the taxable year of the taxpayer begins and
is not the dependent of another taxpayer. For the purposes of this paragraph, the
determination of whether the spouse is blind shall be made at the close of the taxable
year of the taxpayer. If the spouse dies during such taxable year, the determination
shall be made as of the time of the spouse's death.

B. A taxpayer is allowed an exemption of two thousand three hundred dollars for:

1. Each dependent of the taxpayer, as defined in section 43-1001, and subject to
the qualifications prescribed by section 151(c) of the internal revenue code.

2. Each person age sixty-five or older regardless of the person's relationship to
the taxpayer:

(a) If the taxpayer pays more than one-fourth of the total cost of maintaining such
person in a nursing care institution or residential care institution licensed pursuant to
title 36, chapter 4, or an assisted living facility provider of a type certified pursuant
to title 11, chapter 2, article 7, if such payments exceed eight hundred dollars in the
taxable year.

(b) If the taxpayer otherwise makes payments exceeding eight hundred dollars in the
taxable year for home health care or other types of medical care.

3. For taxable years beginning from and after December 31, 2003, each birth for
which a certificate of birth resulting in stillbirth has been issued pursuant to section
36-330 if the child otherwise would have been a member of the taxpayer's household. The
taxpayer may claim the exemption under this paragraph only in the taxable year in which
the stillbirth occurred.

C. For taxable years beginning from and after December 31, 1998, a resident
taxpayer is allowed an exemption of ten thousand dollars for each parent or ancestor of a
parent of the taxpayer, who is age sixty-five or older, who requires assistance with
activities of daily living and who lives in the taxpayer's principal residence for the
entire taxable year, if the taxpayer pays more than one-half of the person's total
support and maintenance costs. An exemption under this subsection is in lieu of an
exemption under subsection B of this section for the same person.

D. A taxpayer shall not take more than one exemption for the same person under
either subsection B or C of this section.

E. A taxpayer is allowed an exemption of two thousand one hundred dollars:

1. If the taxpayer has attained the age of sixty-five before the close of the
taxable year filing a separate or joint return and the taxpayer is not claimed as a
dependent by another taxpayer.

2. For the taxpayer's spouse if the spouse has attained the age of sixty-five
before the close of the taxable year, a joint return is filed and the spouse is not a
dependent of another taxpayer.