tax expenditures; credits; review schedule

SB 1387 amends Arizona law to clarify and expand who can access confidential tax information held by the state department. It specifies that information may be disclosed to taxpayers, their authorized representatives (like corporate officers or partners), and certain government agencies (including the attorney general, other state tax officials, and federal agencies like the IRS) for tax administration purposes. The bill also outlines strict conditions for disclosure, such as requiring written authorization from taxpayers or limiting sharing to specific tax-related investigations. This change affects how the tax department handles sensitive data but does not alter tax rates, create new credits, or modify tax expenditure rules.