Here are pertinent links regarding Arizona State Law surrounding Private School Tax Credits.
Original & Overflow
- Original Tax Credit Law - (A.R.S. 43-1089)
- Overflow / PLUS / Switcher Tax Credit Law - (A.R.S. 43-1089.03)
STO Certification and Regulations
- Definitions - (A.R.S. 43-1601)
- STO Certification - (A.R.S. 43-1602)
- Operation Requirements, Notice, Qualified Schools- (A.R.S. 43-1603)
- Annual Report - (A.R.S. 43-1604)
- Audits and Financial Reviews - (A.R.S. 43-1605)
Other Statute Information
Arizona Department of Revenue Publications
Arizona Department of Revenue oversees the Private School Tax Credits. Below you will find their School Tuition Organization (STO) operation manual, as well as financial reporting connected to Private School Tax Credits.