Arizona has run its tuition tax credit since 1998, and Tucson sits close to its center: the Institute for Better Education, one of the two largest STOs by cumulative donations, has its office on North Swan Road. In fiscal 2025 the Department of Revenue counted $233.3 million donated across all four credits and 44,815 students awarded scholarships statewide.
There are two individual credits. The original credit (Form 323) allows up to $787 for a single filer or $1,570 for a married couple filing jointly in tax year 2026. The switcher credit (Form 348), sometimes called PLUS or overflow, adds up to $784 or $1,561, but only after a donor gives the full original amount. Gifts made through April 15, 2027 can still be claimed on the 2026 return.
Original-credit scholarships can go to any K-12 student at a participating school. Switcher scholarships need a qualifying condition: transferring from a public school, starting kindergarten, a parent on military orders in Arizona, previous homeschooling, a move from out of state, leaving the ESA program, or certain foster placements. Each STO decides awards using its own criteria, and an STO cannot award money solely because a donor recommended a student.
The schools table below shows which STOs list Tucson schools. IBE lists the most, followed by APSTO, School Choice Arizona and ACSTO. Many families apply to two or three STOs, because awards from several organizations can be combined up to the cost of tuition.
What you cannot combine is an STO scholarship and an ESA for the same child in the same year. IBE tells families that STO money can't be used while an ESA contract is active, even if no ESA money has been spent; ACSTO says it can hold awards for an ESA student as multi-year scholarships for later use. Ask each STO how it handles your situation before you sign either agreement.
STOs with Tucson-area schools on their lists
| School Tuition Organization | Tucson-area schools on its list | Notes |
|---|---|---|
| IBE | 71 | Tucson-based multi-school STO on North Swan Road; lists the most Pima County schools. Opens 2027-28 applications Feb 1. |
| APSTO | 39 | Scottsdale multi-school STO certified in 2018; lists many Tucson Catholic and independent schools. |
| School Choice Arizona | 33 | Chandler-based STO, mostly low-income corporate money; good to check if your income qualifies. |
| ACSTO | 25 | Statewide Christian-school STO, the largest since 1998; next-year cycle opens Feb 3, awards four times a year. |
| APESF | 13 | Multi-school STO that matches students with a best-fit award; check its site for current dates. |
| Arizona Episcopal Schools Foundation | 2 | Serves Episcopal schools, including St. Michael's Parish Day School and Imago Dei Middle School in Tucson. |
| Jewish Tuition Organization | 2 | Serves Jewish day schools, including Tucson's Chabad and Torah schools. |
| Catholic Education Arizona | 1 | The Diocese of Phoenix STO; in Tucson it appears only on a few non-diocesan lists. Tucson Catholic families should look to CTSO. |
Counts schools in our directory that appear on each STO's published school list (Oct 2026). A school on a list can receive scholarships through that STO; an award is never guaranteed.
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.