Tax Credit Laws

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

STO Certification and Regulations

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.