This bill proposes several updates to current Arizona statutes, primarily focusing on the repeal of section 41-1519 and related provisions concerning computer data centers. Specifically, it would repeal section 41-1519, Arizona Revised Statutes, and also repeal section 42-5159, Arizona Revised Statutes, as amended by Laws 2025, chapter 251, section 13. Additionally, the bill would remove references to certifying computer data centers for tax relief under the repealed section, as well as delete various definitions and provisions related to computer data center equipment that is currently included in the statutes. Furthermore, the bill makes amendments to sections 42-2003, 42-5061, and 42-6004, while also updating the numbering of certain paragraphs within the statutes. The deletions of specific language regarding computer data centers and related tax credits would streamline the existing tax code, while the new provisions would clarify the applicability of the act to taxable periods beginning after the first month following its effective date. The act would require a two-thirds majority vote in both houses of the legislature to become effective immediately upon the governor's signature or a subsequent three-fourths majority vote if vetoed.

Statutes affected:
Introduced Version: 41-1519, 42-2003, 42-5061, 42-5159, 42-6004, 43-302, 4-101, 42-2002, 42-1101, 42-12006, 43-1083.03, 43-1164.04, 41-1512, 41-1517, 43-1082, 43-1165, 32-1164, 12-821.01, 36-2806, 5-401, 42-1124, 42-3401, 42-6002, 9-499.15, 9-500.39, 11-269.17, 42-5029, 43-221, 42-2001, 42-1122, 46-291, 42-5031, 44-7101, 44-7111, 42-1103.02, 42-1125.01, 43-419, 42-5001, 42-5032.02, 42-5076, 42-5156, 23-501, 36-1901, 28-5201, 42-5074, 42-6017, 88-525, 95-627, 99-661, 111-296, 28-5739, 28-8344, 42-5075, 42-5009, 28-2154, 28-2154.01, 42-5073, 3-311, 46-191, 36-551, 41-3201, 41-1514.02, 1-215, 49-426, 49-480, 41-1516, 44-1771, 42-5014, 42-5063, 45-604, 28-1171, 104-104, 44-1302, 42-5064, 42-5032.01, 42-5032.03, 48-4238, 48-4201, 28-4301, 41-1520