AZ HB2160

Extends the tax incentive period for qualified environmental technology manufacturers from 15 to 20 full consecutive calendar or fiscal years for coal, petroleum, coke, natural gas, virgin fuel oil, and electricity used directly in environmental technology manufacturing, producing or processing.

Requires the department of commerce to report annually to the joint legislative budget committee on healthy forest enterprise activities, including the quantity of qualifying forest products harvested/transported/processed and employment data for qualified businesses.

Expands authorized disclosure of confidential tax information to the joint legislative income tax credit review committee and joint legislative budget committee staff for purposes of compliance with section 43-221.

Amends healthy forest enterprise incentive certification requirements to include annual reporting of qualifying forest products measured by weight and employment information necessary to confirm income tax credit eligibility.

Corrects technical language throughout tax statutes regarding utilities classification and retail classification provisions related to qualified environmental technology operations.