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.

3. 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)

Household Size	Income Limit
2	$69,956
3	$88,369
4	$106,782
5	$125,195
6	$143,608
7	$162,021
8	$180,434

** Add $16,154 for each additional household member.