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Tax Credit Laws

Tax credit laws

The Arizona Department of Revenue oversees Private School Tax Credits, which exist under state law found in the Arizona Revised Statues, Title 43. Below you will find pertinent links directly from the Arizona State Legislators website regarding these statues.

Individual Tax Credits

Corporate Tax Credits

STO Certification and Regulations

Other Statute Information

Arizona Department of Revenue Publications

The Private School Tax Credits are overseen by the Arizona Department of Revenue. Below you will find their School Tuition Organization (STO) manual, as well as their most recent statewide financial report regarding the program.

Questions? Call 480-256-1001 or email info@APSTO.org