AZ HB2390

Establishes a court approval process for employment contracts involving unemancipated minors performing artistic or creative services, including acting, music, social media content creation, and other entertainment work, effective January 1, 2027.

Requires 15% of a minor performer's gross earnings to be set aside in a trust account at an FDIC-insured financial institution, with at least one parent or guardian serving as trustee unless the court determines otherwise.

Prohibits withdrawals from the trust account until the minor turns 18, becomes emancipated by court order, or receives specific court authorization.

Defines "artistic or creative services" broadly to include performers, entertainers, writers, directors, producers, and content creators on online platforms and social media, while excluding extras and background performers.

Establishes fiduciary responsibilities for parents or guardians to pay the minor's taxes, professional services, and reasonable business expenses from earnings, while requiring annual accounting of trust funds.