–Quote from the Institute for Justice (April 2007)
Enacted 2011 • Launched 2011-12
Arizona’s Empowerment Scholarship Accounts (ESA) program allows parents of children
with disabilities to withdraw their children from public district or charter schools and receive
a portion of their public funding deposited into an account with...
Enacted 2009 • Launched 2009
Arizona allows corporations to receive tax credits for donating to School Tuition Organizations
(STOs), nonprofits that provide private school scholarships to children with special needs and
foster care students. The total credits claimed statewide...
Enacted 2006 • Launched 2006
Arizona provides a credit on corporate income taxes for donations to School Tuition
Organizations (STOs), nonprofits that provide private school scholarships. Corporate taxpayers
contributing to STOs may claim a tax credit equal to the full amount of...
Enacted 1997 • Launched 1997
Arizona provides a credit on individual income taxes for donations to School Tuition
Organizations (STOs), nonprofits that provide private school scholarships. Individual
taxpayers contributing to STOs may claim a dollar-for-dollar credit of up to...
This study analyzes and explains Arizona’s school funding system. It finds that Arizona spends between $8,500 and $9,000 on each student in public schools, but students using private-school scholarships funded through the tax code receive only...
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