Bill > HB2820

This bill repeals an existing statute related to data center incentives, modifies several tax laws concerning transaction privilege tax, use tax, and income tax credits, and introduces new requirements for computer data centers. Specifically, it removes the previous certification process for computer data centers to receive tax relief under section 41-1519, Arizona Revised Statutes, and makes changes to how tax information can be disclosed by the Department of Revenue. It also adjusts the sales tax exemptions for certain equipment used in manufacturing and other industries, and extends the tax credit for solar energy devices for commercial and industrial applications until 2038. Furthermore, the bill establishes new regulations for computer data centers, requiring them to use solar energy with battery storage for backup and load shifting, and limiting their water usage for cooling systems, with enforcement by the Corporation Commission. These changes are intended to take effect for taxable periods beginning after the bill's enactment.

Business and Industry

https://apps.azleg.gov/BillStatus/BillOverview/84654