TPT reimbursement; residential development

HB 2926 amends Arizona's tax confidentiality statute (ARS 42-2003) to clarify who may access taxpayer information. It expands authorized disclosures to include specific corporate roles like "chief tax officer" and updates rules for sharing data with agencies like the Arizona Commerce Authority for tax incentive programs (e.g., renewable energy credits). The bill does not address residential development or TPT reimbursement as the title suggests; these appear to be errors in the bill's description. The changes primarily affect tax administrators, businesses, and government agencies handling taxpayer data. This is a technical revision to existing tax administration procedures, not a new policy.