AZ HB2727

Amends Arizona Revised Statutes section 41-1518 to require the Arizona Commerce Authority to publish an annual report beginning January 1, 2020, posted on its website.

The annual report must include qualified investors receiving tax credits, amount of qualified investments made, number of qualified small businesses receiving investments, number of employees the qualified investor employs in Arizona, and a description of the qualified investor's assets in the state.

Makes grammatical corrections to existing statute language, including changing "which carries" to "that carry" and updating dollar amounts to numerical format (e.g., "twenty million dollars" to "$20,000,000").

Retains all existing requirements for qualified investor tax credits under section 43-1074.02, including investment minimums of $25,000, limits on total investments ($500,000 per calendar year per investor, $2,000,000 aggregate per business), and credit percentages (10-12% depending on business type and location).

Maintains existing certification requirements, application procedures, and penalties for misrepresentation by the Arizona Commerce Authority and Department of Revenue.