Arizona Tuition Tax Credit

Exciting news! You can now give more as tax credit limits have been increased!

The “Original” Tax Credit and the “New” PLUS Tax Credit

The only change to the “Original” Private School Tuition Tax Credit program for donations was the increased limits up to $1,459 for couples and up to $731 for singles.

PLUS Tax Credit: (Private Learning Uplifting Students) Credit

An additional tuition tax credit became available in August 2012. All donations that exceed $1,459 for couples and up to $731 for singles under the “Original” program will be directed to the “New” PLUS Tax Credit program. The maximum allowable donation to the “New” PLUS Tax Credit is an additional $1,451 for couples and $728 for singles. This brings the TOTAL maximum credit allowed up to $2,910 for couples and $1,459 for singles.

What is the “New” PLUS (Private Learning Uplifting Students) Credit? In the spring of 2012, Arizona implemented an additional education credit, the “New” PLUS Credit. This credit is designed to help homeless and underprivileged students attend private schools that may not have otherwise had this educational opportunity.

For the tax year 2024, after the maximum donation is met under the “Original” tax credit program ($1,459 for married couples and $731 for individuals), all additional donations are automatically directed to the “New” PLUS Tax Credit program. You can Donate an additional amount of up to $1,451 for married couples and $728 for individuals, bringing your total maximum contribution up to $2,910 for married couples and $1,459 for individuals.

Tuition Tax Credits	“Original” Tax Credit Maximum for 2024	Overflow / Plus Tax Credit Maximum for 2024	TOTAL 2024 Maximum Tax Credit
Married Jointly (filing status)	$1,459	$1,451	$2,910
Individual (filing status)	$731	$728	$1,459
1Tax Forms	Form(s) 323/301	Form(s) 348/301	Form(s) 323/348/301

Tuition Awards

There are no changes to the way we make awards for the “Original” Private School Tuition Tax Credit. Per Arizona law, a student is only eligible to receive tuition awards under the “New” PLUS Tax Credit Donation if that student falls into one of the following categories:

• Kindergartner: Enroll in a qualified school in a Kindergarten program.
• Switcher: Attended a governmental primary or secondary school as a full-time student for at least Ninety days of the prior fiscal or one full Semester and transferred from a governmental primary or secondary school to a qualified school.
• Military Dependent: Is the dependent of a member of the Armed Forces of the United States who is stationed in this state pursuant to military orders.
• Prior Recipient: Received an educational scholarship or tuition grant under paragraph a, or b or c above and the children continue to attend a qualified school in a subsequent year.

Ways to Make a Tax Credit Donation

A School tuition organization cannot award, restrict or reserve scholarships solely on the basis of recommendation. A taxpayer may not claim a tax credit if the taxpayer agrees to swap donation with another taxpayer to benefit either taxpayer’s own dependent.