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 $1,307 for couples and up to $655 for singles.
PLUS Tax Credit: (Private Learning Uplifting Students) Credit
An additional tuition tax credit became available in August 2012. All donations that exceed $1,307 for couples and up to $655 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 $1,301 for couples and $652 for singles. This brings the TOTAL maximum credit allowed up to $2,609 for couples and $1,307 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 2023, after the maximum donation is met under the “Original” tax credit program ($1,308 for married couples and $655 for individuals), all additional donations are automatically directed to the “New” PLUS Tax Credit program. You can Donate an additional amount of up to $1,301 for married couples and $652 for individuals, bringing your total maximum contribution up to $2,609 for married couples and $1,307 for individuals.
|Tuition Tax Credits||“Original” Tax Credit
Maximum for 2023
|Overflow / Plus Tax Credit
Maximum for 2023
|TOTAL 2023 Maximum
|1Tax Forms||Form(s) 323/301||Form(s) 348/301||Form(s) 323/348/301|
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
Please submit this form with your check to:
Pappas Kids Schoolhouse Foundation
530 E. Hunt Highway #103, PMB 443
San Tan Valley, Arizona 85143
A receipt for your donation will be provided to you.
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.