Notice: A school tuition organization cannot award, restrict or reserve scholarships solely on the basis of a donor recommendation. A taxpayer may not claim a tax credit if the taxpayer agrees to swap donations with another taxpayer to benefit either taxpayer's own dependent.

Eligibility 


1. Original Individual Tax Credit 

  • All Arizona residents attending a qualified private school are eligible to receive scholarships from this program.

2. Switcher Individual Tax Credit 

  • Eligibility is limited
    • Dependent of an active duty member of the US Armed Forces who is stationed in AZ pursuant to military orders. 
      - or -
    • Enrolls in a qualified private school Kindergarten program. 
      **Note: Disabled students enrolling in a private preschool program for students with disabilities may be eligible if they have an IEP or MET. 
      - or -
    • Attended a public school for 90 days of the prior school year and transferred to a qualified private school. 
      - or -
    • Received a scholarship from a Corporate Low-Income program, issued by an Arizona STO, and had uninterrupted continual enrollment in a private school.

3. Low-Income Corporate Tax Credit 

  • Eligibility is limited
1. The student must meet one of the following criteria: 
  • Dependent of an active duty member of the US Armed Forces who is stationed in AZ pursuant to military orders. 
    - or -
  • Enrolls in a qualified private school Kindergarten program. 
    - or -
  • Attended a public school for 90 days of the prior school year and transferred to a qualified private school. 
    - or -
  • Received a scholarship from a Corporate Low-Income program - OR - an Original Individual program - OR - a Switcher Individual program, issued by an Arizona STO, and had uninterrupted continual enrollment in a qualified private school.
- AND - 

2. The family must meet the following income guidelines based on household size and income. 
  • Federal Low Income Guidelines
Household Size Income Limit
2 $56,334
3 $71,120
4 $85,905
5 $100,690
6 $115,475
7 $130,260
8 $145,046
** Add $14,785 for each additional household member. 


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