AZ HB2290

Establishes the Arizona Student Apprenticeship Program within the Department of Education to provide job training and economic opportunity to high school students, separate from federal Department of Labor-approved programs.

Requires participating employers to provide job training, flexible scheduling, open interest-bearing accounts for participant employees, and match employee wage contributions (minimum 10% of wages) into those accounts.

Allows employers to retain matched contributions plus interest if an employee fails to complete the program; requires full disbursement of account funds if the employee successfully completes the program.

Grants employers an income tax subtraction for wages and matching contributions deposited on behalf of employees who successfully complete the program during the first taxable year of employment, applicable for tax years 2023-2030.

Repeals the apprenticeship program statute effective December 31, 2030.