Arizona’s Tax Credit Programs
Your company can help Low-Income and Disabled/Displaced children at no cost through the Arizona Leadership Foundation
- Under these programs (A.R.S. 43-1183), Class C Corporations, Insurance Carriers, S Corporations and certain LLC’s that owe Arizona corporate income tax or insurance premium taxes can redirect a portion, or their entire tax obligation to school tuition organizations (such as the Arizona Leadership Foundation.)
- These school tuition organizations then award K-12 scholarships to students qualifying for the Low-Income or the Disabled/Displaced program.
- Participating corporations redirect funds they must already pay to the state, enabling them to help Low-Income or Disabled/Displaced children achieve greater educational excellence at NO COST to the corporation.
As a result, the program is paving the way for an educated workforce that will greatly contribute to the betterment of our communities.
How It Works
Program Cap & Fund Designations for the 2023-2024 Fiscal Year
Low-Income Tax Credit Scholarship Program
Disabled/Displaced Tax Credit Scholarship Program