1. For taxable years beginning from and after December 31, 2020 through December 31, 2021, an amount equal to 3.5% of the Arizona small business taxable income.
2. For taxable years beginning from and after December 31, 2021 through December 31, 2022, an amount equal to 3.0% of the Arizona small business taxable income.
3. For taxable years beginning from and after December 31, 2022, an amount equal to 2.5% of the Arizona small business taxable income.