AZ HB2119

Moves the application deadline for new computer data center tax relief certifications from December 31, 2033 to December 31, 2026, preventing the Arizona Commerce Authority from certifying new data centers after that date.

Maintains existing tax relief benefits for already-certified computer data centers, including deductions on sales of computer data center equipment for installation, assembly, repair, or maintenance.

Preserves the qualification periods for tax relief: 10 years for standard data centers and 20 years for sustainable redevelopment projects, measured from the certification effective date.

Requires a two-thirds vote in both legislative chambers for enactment due to its tax-related provisions under the Arizona Constitution.