Lexie’s Law for Disabled and Displaced Students Tax Credit Scholarship Program

Arizona allows corporations, including stockholders of S corporations, to receive tax credits for donating to STOs. Students are eligible for scholarships through this program if they have special needs, or are currently, or have ever been, part of the Arizona foster care system. Some students can receive more than one STO scholarship in a given year. No student, however, may participate in Arizona’s Empowerment Scholarship Accounts program while accepting funds from this program. The value of a scholarship is capped at the lesser of two amounts: tuition at the private school selected or 90% of the state funding that would have gone to a public school had the student enrolled there. The latter amount varies depending on the services the student’s disability requires. The aggregate cap on tax credits allowed per year for this program is $6 million.

Funding Mechanism: Private donors fund this program by donating to STOs. They receive tax credits for their donation, up to certain limits.

Universal Eligibility: ❌
Universal Usage: ❌
Universal Funding: ❌
Truly Universal: ❌

(Last updated December 16, 2025)

Funds from STO scholarships may only be used to pay for tuition at qualified private schools for full-time enrollment.

(Last updated December 16, 2025)

View program requirements for parents, schools, and scholarship granting organizations by clicking on each hyperlink.

(Last updated December 16, 2025)

Ariz. Rev. Stat. 43-1184; 43-1501 through 1507; and 20-224.07

(Last updated April 21, 2025)

No legal challenges have been filed against the program.

(Last updated July 15, 2024)