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)
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: FY16 STO Report
The Arizona School Choice:
Click on the link 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
If you have question, please call us direct at: 602.698.8855 or email Info@sto4kidz.org