SB 1313 Summary

• Eliminates quarterly payment requirement and civil penalty provisions for nursing facility quality assessments, retaining only the administration's ability to withhold reimbursements, suspend licenses, or require installment payments for non-payment.

• Modifies renewable energy and qualified facility tax credit programs by changing the effective dates from 2011/2012 to 2012/2013 and clarifying that preapprovals use wage estimates issued before preapproval is granted.

• Authorizes the Arizona Commerce Authority and Department of Revenue to share confidential taxpayer information for qualifying renewable energy operations and qualified facilities under specified tax incentive programs.

• Makes technical corrections to Arizona tax code provisions involving income additions and subtractions, property tax rental classifications, and various tax credit procedures and definitions.

• Extends the repeal date of certain health insurance and health savings account tax credits (sections 43-1087.01 and 43-1185) from 2014 through the tax credit program sunset date while preserving taxpayer rights to claim remaining installments of previously earned credits.