AZ HB2751

Establishes a community college apprenticeship and workforce development program fund administered by the Office of Community Colleges, funded through employer surcharges.

Imposes a 1 percent surcharge on payroll taxes for employers with 50 or more employees, effective for taxable years beginning after December 31, 2025, across individual, corporate, and small business tax returns.

Applies surcharge to business owners, co-owners, partners, LLC members, and S corporation shareholders based on their pro rata ownership interests.

Requires the Department of Revenue to separately account for surcharge revenues and deposit them into the community college apprenticeship and workforce development program fund.

Requires approval by at least two-thirds of both houses of the legislature and the governor's signature to take effect.