The Private School Tax Credits exist under state law found in the Arizona Revised Statutes, Title 43. Below you will find links to the statutes pertaining to the tax credits, directly from the Arizona State Legislature’s website.
Original & Overflow
- Original Tax Credit Law - (A.R.S. 43-1089)
- Overflow / PLUS / Switcher Tax Credit Law - (A.R.S. 43-1089.03)
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)
Other Statutes
Arizona Department of Revenue Publications
The Private School Tax Credits are overseen by the Arizona Department of Revenue. Below you will find their school tuition organization (STO) operation manual, as well as the most recent statewide financial report regarding the program.
