The low-income corporate credit, created in 2006, is now the single biggest stream of STO money. In fiscal 2025 corporations gave $106.4 million under it and STOs paid out $105.1 million to 26,232 students. ADOR's current page lists an aggregate cap of $110 million a year, and every corporate gift must be preapproved.
To qualify, a household's income can be no more than 342.25% of the federal poverty level, which ADOR listed as $106,782 for a family of four in 2024-25, and the student needs one of the same qualifying conditions as the switcher credit: a public-school transfer, starting kindergarten, a military parent stationed in Arizona, previous homeschooling, a move into the state, leaving the ESA, or a qualifying foster placement.
The disabled/displaced credit is much smaller, capped at $6 million a year, and serves about a thousand students statewide. A child qualifies with a current or expired MET or IEP from an Arizona public school, a 504 plan, or placement in Arizona foster care. Awards from all STOs combined cannot exceed 90% of state aid or tuition, whichever is less.
In Tucson, most families reach these pools by applying to a multi-school STO such as IBE, School Choice Arizona or APESF, which administer corporate money alongside individual-credit money. Because the low-income criteria include leaving the ESA program, a family that tried the ESA and wants to switch back to STO aid is not shut out.
Combining it with other sources
In Tucson the main decision is ESA or STO for each child each year; the two can't be combined for the same student. A school's own discounts, such as parish, member or sibling rates, lower the bill and can usually sit alongside either path.