Corporations and S-corps can redirect Arizona tax to STOs too, and the money goes into two separate pools. The low-income corporate credit is capped at $110 million a fiscal year statewide, per the Department of Revenue's current page; the disabled/displaced credit is capped at $6 million. Each donation is preapproved by the state.
Low-income corporate scholarships are for households at or under 342.25 percent of the federal poverty level that also meet one of the switching conditions: leaving a public school, starting private kindergarten, a military family stationed here, previously homeschooled, new to Arizona, leaving the ESA and similar. In fiscal 2025 this pool paid $105.1 million to 26,232 students, more than either individual credit.
Disabled/displaced scholarships go to students with a current or expired MET or IEP from an Arizona public school, a 504 plan, or a foster-care placement. Total awards from all STOs are capped at 90 percent of state aid or tuition, whichever is less.
School Choice Arizona in Chandler and Students First Foundation are two STOs that rely mostly on corporate money, and the large multi-school STOs and Catholic Education Arizona administer corporate pools as well. The same rule applies: a child cannot hold these scholarships while the family is under an ESA contract for that child.
Combining it with other sources
This source works alongside a school's own discounts and payment plans. The one hard limit in Arizona is that a child cannot hold an ESA and an STO scholarship in the same school year, so each child goes down one path, and siblings may go down different ones. Our funding check lays out the choice for each child.