“Switcher” Individual Income Tax Credit Scholarship Program

This program supplements the state’s Original Individual Income Tax Credit Scholarship Program. Eligibility is limited to students from families whose household incomes are equal to or below 185% of the FRL guideline ($110,033 for a family of four in 2025-2026). Pre-kindergarten students with disabilities are eligible if they attend a qualified school that offers services they need for any of the following conditions: hearing impairment, visual impairment, developmental delay, preschool severe delay, and speech and/or language impairment. Participating students must first attend a public school, though exceptions exist. Students may receive more than one STO scholarship, but they may not also participate in the Empowerment Scholarship Accounts program. A student who participated in the ESA program and did not renew or accept the scholarship may accept a STO scholarship by transferring into the 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. §§ 43-1089.03; 43-1601 through 1605

(Last updated July 15, 2024) 

No legal challenges have been filed against the program.

(Last updated July 15, 2024)