AZ HB2176

Amends Arizona Revised Statutes § 43-381 to strengthen confidentiality protections for taxpayers whose returns are prepared by third parties.

Changes the language from "shall not disclose" to "may not disclose" information received from taxpayers by return preparers, except with express permission.

Increases the penalty for unauthorized disclosure of taxpayer information from a class 1 misdemeanor to a class 6 felony.

Maintains existing exemptions for authorized agents of the Department of Revenue and the Internal Revenue Service.