A.R.S. 43-1183 / A.R.S. 43 Ch. 15 (Eff. 1/1/11)

Corporate Tax Credit Scholarship Program

Corporations with an Arizona corporate income tax or insurance premium tax liability can redirect up to 100% of their tax liability to a state approved School Tuition Organization, such as ASCT, and receive dollar-for-dollar tax credits for their contribution.
This tax credit program is exclusively used to provide scholarships for low-income students statewide.

Corporate Tax Credit Scholarship Program for Disabled Children and Foster Children

NOTE: The program cap was met within days of opening on July 1, 2015. We recommend contacting us as soon as possible with any questions.

Currently, only C-Corporations and S-Corporations with an Arizona income tax liability and insurance companies that pay an Arizona premium tax credit can participate in the Arizona Private School Corporate Tax Credit Programs.