online home sharing; repeal

SB 1609 repeals two Arizona tax code sections (9-500.39 and 11-269.17) and amends Section 42-2003 to update rules about disclosing taxpayer information. The bill affects taxpayers and government agencies that handle tax data by clarifying who may access confidential tax records, such as corporate officers, trustees, or government officials with proper authorization. Key provisions define specific scenarios where tax information can be shared (e.g., with a taxpayer’s designee, during administrative meetings, or for tax enforcement), while maintaining core confidentiality protections. The bill’s title mentions "online home sharing," but the actual text contains no provisions related to that topic, focusing solely on tax disclosure rules. This is a procedural tax code update with no new policy changes for the public.