CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the incorporation by reference in Registration Statement No. 333-264708 on Form S-3 of our report dated February 8, 2024, relating to the financial statements of Tucson Electric Power Company and subsidiaries, appearing in this Annual Report on Form 10-K for the year ended December 31, 2023.
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| /s/ Deloitte & Touche LLP |
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| Tempe, Arizona |
| February 8, 2024 |