data centers; incentives; repeal; requirements

HB 2820 repeals Arizona's Section 41-1519 (which previously provided tax incentives for data centers) and amends Section 42-2003 to allow the Arizona Commerce Authority to disclose taxpayer information for certifying computer data centers. This change directly affects data center operators seeking tax incentives, as it modifies how the Commerce Authority can access confidential tax information to verify eligibility. The key provision adds new disclosure permissions for the Commerce Authority to certify data centers for tax relief under repealed Section 41-1519. The bill focuses on administrative procedures for tax incentive programs rather than creating new financial benefits.