Low-Income Corporate Income Tax Credit Scholarship Program

This program offers tax credits to individuals who support state STOs. Student participation is limited to those from families whose household incomes are equal to or below 185% of the federal FRL guideline ($110,033 for a family of four in 2025-2026). Pre-kindergarten students are eligible if they have an Multidisciplinary Team or IEP. Participating students must first attend a public school, though exceptions exist. These include having been homeschooled before enrolling in a qualified school, being a dependent of an active duty member of the military stationed in Arizona, having moved into Arizona from another state or country and transferred directly into an Arizona private school, and being a prior recipient of a scholarship from this program or another Arizona TCS program.

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. §§ 43-1183; 43-1501 through 1507; and 20-224.06

(Last updated July 15, 2024)

On March 12, 2009, the Arizona Court of Appeals upheld Arizona’s corporate tax-credit scholarships and the Arizona Supreme Court refused to hear an appeal. Green v. Garriott, 212 P.3d 96 (Ariz. App. 2009).

 (Last updated July 15, 2024)