Individual, Original & Switcher/Overflow Tuition Tax Credit Laws

• Original Tuition Tax Credit Law (A.R.S. 43-1089)
• Switcher/ Overflow-PLUS Tuition Tax Credit Law (A.R.S. 43-1089.03)
• Withholding Tax Reduction through Payroll Law- (A.R.S.43-401)

Corporate Tuition Tax Credits

STO Certification and Regulations

• Definitions - (A.R.S. 43-1601)
• STO Certification - (A.R.S. 43-1602)
• Operation Requirements, Notice, Qualified Schools- (A.R.S. 43-1603)
• Annual Report - (A.R.S. 43-1604)
• Audits and Financial Reviews - (A.R.S. 43-1605)

Arizona Department of Revenue Publications

The Private School Tuition Tax Credits are overseen by the Arizona Department of Revenue. Below you may find the most recent statewide financial report related to this program.

• Latest publication of School Tuition Organizations Income Tax Credits Activity Summary: FY19 STO Report

The Arizona School Choice:

Click on the links below for valuable information on the school choice available in the state of Arizona including private schools and the tax credits supporting them.

• Arizona School Choice Government website
• Tax credits scholarship is in fact state budget positive
• How to find or contact your Legislator

If you have questions, please call us direct at 602.698.8855 or email Info@sto4kidz.org