Eligibility

1 Original Individual Tax Credit

• All Arizona residents attending a qualified private school are eligible to receive scholarships from this program.

2. Switcher Individual Tax Credit

• Eligibility is limited
  • Dependent of an active duty member of the US Armed Forces who is stationed in AZ pursuant to military orders. 
    - or -
  • Enrolls in a qualified private school Kindergarten program. 
    **Note: Disabled students enrolling in a private preschool program for students with disabilities may be eligible if they have an IEP or MET. 
    - or -
  • Attended a public school for 90 days of the prior school year and transferred to a qualified private school. 
    - or -
  • Received a scholarship from a Corporate Low-Income program, issued by an Arizona STO, and had uninterrupted continual enrollment in a private school.

Low-Income Corporate Tax Credit

• Eligibility is limited
  
  • 1. The student must meet one of the following criteria:
    • Dependent of an active duty member of the US Armed Forces who is stationed in AZ pursuant to military orders. 
      - or -
    • Enrolls in a qualified private school Kindergarten program. 
      - or -
    • Attended a public school for 90 days of the prior school year or one full semester and then transferred from the public school to a qualified private school. Those students who transfer to a qualified school after the first full semester are eligible to be considered for a scholarship in that same academic year.
      - or -
    • Received a scholarship from a Corporate Low-Income program - OR - an Original Individual program - OR - a Switcher Individual program, issued by an Arizona STO, and had uninterrupted continual enrollment in a qualified private school.
  • - AND -
  • 2 . The family must meet the following income guidelines based on household size and income. 
    • Federal Low Income Guidelines for 2024-2025 (185% of the reduced price meals guidelines)