Scope
Arizona Laws 2021, Chapter 266 (HB 2649) amended A.R.S. 41-1519 so that the Arizona Commerce Authority may not certify a new computer data center that submits an application after December 31, 2033 (replacing December 31, 2023), among other changes to the computer data center tax relief section. Section 11 applies the amended 41-1519 retroactively to taxable periods beginning from and after 12 September 2013.
- Geographic scope
- Arizona
- Jurisdiction
- State
- Authority type
- Legislature
- Issuing authority
- Arizona Legislature
Dates
- Adopted
- 20 April 2021
- Effective
- Several dates apply; see the source
- Scheduled expiration
- See completion condition
- Ended
- Not recorded as ended
- Completion condition
- The 2021 session general effective date was 29 September 2021, and Section 11 makes the amended section apply retroactively to taxable periods from 12 September 2013; no single effective day is stored. The current codified 41-1519 still carries the 31 December 2033 cutoff.
- Source document
- 20 April 2021
- Last checked
- 23 September 2026 (earlier than tracker date 5 October 2026; not an automatic status change)
Summary
Arizona Laws 2021, Chapter 266 (HB 2649), approved on 20 April 2021, amended the computer data center tax relief statute so the Commerce Authority may certify new computer data centers that apply through 31 December 2033 instead of 2023. The current statute text still shows the 2033 cutoff. A separate 2026 law pauses new applications from 1 July 2026 through 30 June 2029 without changing that cutoff.
What this does not establish
- The chapter law page shows struck and inserted years side by side ("2023 2033"); the current codified section confirms 2033.
- This record covers the 41-1519 change only; other sections of the chapter are not recorded.
- The records for A.R.S. 41-1519 and Laws 2026, Chapter 140 are related.
Unresolved questions
None recorded.
Relationships
Supersession means a later instrument replaces the earlier legal effect. Repeal links identify the repeal instrument and the measure it ends. A later implementation or related letter is not treated as a replacement unless the record says so.
- Related, not a replacement Computer data center tax relief (In effect)
- Related, not a replacement Pause on new data-center tax-relief applications (In effect)
Sources
https://www.azleg.gov/legtext/55leg/1r/laws/0266.htm