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 the existing section 41-1519, which currently certifies computer data centers for tax relief, and remove references to this section from other statutes, including the deletion of language that defines computer data center equipment and its qualifications for tax benefits. Additionally, the bill repeals section 42-5159, which is also related to tax provisions for computer data centers.

The bill also includes amendments to sections 42-2003, 42-5061, and 42-6004, which will incorporate new language and update existing references to ensure consistency following the repeals. Notably, it modifies the numbering of certain paragraphs and clarifies definitions related to tangible personal property and its use in various projects. The act will take effect for taxable periods beginning after the first month following its general effective date, contingent upon a two-thirds legislative approval and the governor's signature.

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