tax expenditures; credits; review schedule

SB 1466 amends Arizona Revised Statutes Section 42-2003 to clarify when the state tax department may disclose confidential taxpayer information. It specifies that information can be shared with taxpayers, their authorized representatives (such as corporate officers or partners), and certain government agencies like the attorney general or IRS under defined conditions. The bill requires written authorization for some disclosures and limits sharing to information necessary for tax administration. This change does not create new tax credits or alter tax rates but updates rules for handling sensitive taxpayer data.