AZ HB2456

Amends Arizona Revised Statutes Section 41-1510.01 to modify the solar energy tax credit program administered by the Arizona Commerce Authority.

Increases the annual cap on certified tax credits from $1 million to $1.25 million per calendar year.

Allows applicants whose projects qualify but exceed the annual cap to reapply for tax credits in the following calendar year.

Maintains existing application requirements and certification procedures for commercial solar energy projects seeking the tax credits under sections 43-1085 and 43-1164.