What does this mean? "Credit for Increased Excise Taxes"

[LenaH]

If you are working on your Arizona return, there is a credit in Arizona you may be eligible for. A taxpayer may claim a credit for increased excise taxes if the taxpayer is not claimed as dependent ...

1. $25,000 or less for a married couple or a single person who is a head of a household
2. $12,500 or less for a single person or a married person filing separately.

A person who is sentenced for at least sixty (60) days of the taxable year is not eligible to claim ...