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AZ HB2918

Bill

Status

Engrossed

3/4/2026

Primary Sponsor

David Marshall

Click for details

Origin

House of Representatives

Fifty-seventh Legislature - Second Regular Session (2026)

AI Summary

  • Amends Arizona's valuation method for renewable energy and storage equipment based on ownership and service date
  • Equipment owned by or under exclusive power purchase agreement with public service corporations/public power entities placed in service before January 1, 2027 is valued at 20% of depreciated cost
  • Equipment owned by or under exclusive agreement with utilities placed in service after December 31, 2026 is valued at 100% of depreciated cost
  • Renewable energy equipment not owned by or under exclusive agreement with public utilities is valued at 100% of depreciated cost regardless of service date
  • Depreciation for all renewable energy equipment cannot exceed 90% of adjusted original cost, with provisions applying through December 31, 2040

Legislative Description

Renewable energy equipment; valuation; depreciation

Taxation - Title 42

Last Action

Senate read second time

3/10/2026

Committee Referrals

Rules3/9/2026
Finance3/4/2026
Rules1/28/2026
Natural Resources, Energy & Water1/28/2026

Full Bill Text

No bill text available