short-term rentals; property classification

The bill title claims to address "short-term rentals; property classification," but the actual bill text (HB 2316) amends tax provisions for *prime contracting* (specifically manufactured building contractors), not short-term rentals. It adds 8 new tax deductions to Arizona's tax base calculation for prime contractors, including deductions for sales of land, environmental cleanup work, machinery installation, and specific manufacturing projects (e.g., aerospace facilities in military zones). The bill directly affects contractors who build manufactured homes, environmental remediation firms, and manufacturers in designated zones. This bill appears mislabeled; its content does not address short-term rental properties or classification.