Tax Credit Information

No, credit eligible fees paid and contributions made to a public school from January 1 through April 15 of a calendar year may be used as a tax credit on the prior year’s tax return. For example, qualifying contributions made to a public school from January 1, 2024, to April 15, 2025, may be used as a  tax credit on either your 2024 or 2025 Arizona income tax return.

No. A.R.S. § 43-1089.01 requires that the contributions be made and that fees be paid “to a public school.” Therefore, the payment must be made directly to the public school or district only.

For the purpose of the public school credit, qualified activities and qualified programs include any of the following:

• Extracurricular activities
• Character education programs
• Standardized testing fees for college credit or readiness offered by a widely recognized and accepted educational testing organization
• Preparation courses and materials for standardized testing

A fee is a dollar amount paid to a public school for the support of extracurricular activities. It is important to note that at least some monetary amount must be levied to participate in an extracurricular activity in order for the credit to be available.

These are testing fees paid to the school for the SAT, PSAT, ACT, advanced placement and international baccalaureate diploma tests and other similar tests.

A widely recognized and accepted educational testing organization means the college board, the ACT, the international baccalaureate and other organizations that are widely recognized and accepted by colleges and universities in the United States and that offer college credit and readiness examinations.

This is an assessment for career and technical preparation programs for students.

Get the full School Tax Credit information from the state of Arizona.