summary
Introduced
01/20/2026
01/20/2026
In Committee
Crossed Over
Passed
Dead
Introduced Session
Fifty-seventh Legislature - Second Regular Session (2026)
Bill Summary
AN ACT Repealing section 41-1519, Arizona Revised Statutes; amending sections 42-2003 and 42-5061, Arizona Revised Statutes; amending section 42-5159, Arizona Revised Statutes, as amended by Laws 2025, chapter 135, section 2 and chapter 247, section 2; repealing section 42-5159, Arizona Revised Statutes, as amended by laws 2025, chapter 251, section 13; amending section 42-6004, Arizona Revised Statutes; relating to transaction privilege and use tax.
AI Summary
This bill repeals a section of Arizona law related to tax relief for data centers and makes several amendments to existing tax statutes. Specifically, it removes provisions that allowed the Arizona Commerce Authority to certify computer data centers for tax relief under section 41-1519, which is being repealed entirely. The bill also modifies rules regarding the disclosure of confidential taxpayer information by the Department of Revenue, amends definitions and exemptions related to transaction privilege and use taxes, and clarifies certain exemptions for municipal taxes. The changes are intended to take effect for taxable periods beginning after the bill's effective date, which requires a two-thirds vote in each house of the legislature.
Committee Categories
Business and Industry
Sponsors (8)
Lorena Austin (D)*,
Junelle Cavero (D),
Patty Contreras (D),
Quantá Crews (D),
Brian Garcia (D),
Sarah Liguori (D),
Mariana Sandoval (D),
Betty Villegas (D),
Last Action
House COM Committee action: Withdrawn, voting: (0-0-0-0-0-0) (on 01/22/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://apps.azleg.gov/BillStatus/BillOverview/84445 |
| BillText | https://www.azleg.gov/legtext/57leg/2r/bills/hb2631p.htm |
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