Tuition Tax Credit Law
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.
- The latest publication of School Tuition Organizations Income Tax Credits Activity Summary: 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