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Bill > HB2461


AZ HB2461

AZ HB2461
Employer surcharge; workforce development


summary

Introduced
01/20/2026
In Committee
Crossed Over
Passed
Dead

Introduced Session

Fifty-seventh Legislature - Second Regular Session (2026)

Bill Summary

AN ACT amending title 41, chapter 53, article 1, Arizona Revised Statutes, by adding section 41-5304; amending title 43, chapter 10, article 2, Arizona Revised Statutes, by adding section 43-1015; amending title 43, chapter 11, article 2, Arizona Revised Statutes, by adding section 43-1112; amending title 43, chapter 17, article 2, Arizona Revised Statutes, by adding section 43-1712; relating to taxation of income.

AI Summary

This bill establishes a new fund called the "community college apprenticeship and workforce development program fund" which will be managed by an unspecified "Office" and will receive money from a new employer surcharge. Starting in 2027, businesses operating in Arizona that employ 50 or more people will be required to pay a surcharge equal to one percent of their payroll taxes. This surcharge will apply to various business structures, including partnerships, limited liability companies, and S-corporations, with co-owners paying their proportional share. The collected surcharge revenue will be specifically tracked and deposited into the new fund, which is intended to support the development and administration of apprenticeship and workforce development programs at community colleges, with an application process for colleges to access these funds.

Committee Categories

Budget and Finance, Business and Industry, Education

Sponsors (23)

Last Action

House read second time (on 01/21/2026)

bill text


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