Tax Credit Laws
The Private School Tax Credits exist under state law found in the Arizona Revised Statutes, Title 43. Below you will find links to the statutes pertaining to the tax credits, directly from the Arizona State Legislature’s website.
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Original Tax Credit Law (A.R.S. 43-1089)
Overflow/PLUS/Switcher Tax Credit Law (A.R.S. 43-1089.03)
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Low-Income Tax Credit Law (A.R.S. 43-1504)
Disabled/Displaced Tax Credit Law (A.R.S. 43-1505)
S Corporation Tax Credit Law (A.R.S. 43-1089.04)
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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)
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Donations via Payroll Withholding (A.R.S. 43-401)
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