data centers; tax relief; repeal..

SB 1463 repeals Arizona's Section 41-1519, which previously provided tax relief for data centers. It amends Section 42-2003 to clarify that the Arizona Commerce Authority may disclose confidential tax information to certify computer data centers for tax relief under other statutes. This change directly affects data center operators seeking tax credits by updating how the Commerce Authority accesses taxpayer information for certification. The bill does not create new tax relief but adjusts administrative processes for existing data center tax credit programs.