The Noble Arch Fund

Arizona's STO Tax Credit Programs: Arizona operates four separate dollar-for-dollar tax credit programs that fund private school scholarships through certified School Tuition Organizations (STOs). Two programs offer individual income tax credits (Original and Switcher), and two offer corporate credits (Low-Income Corporate and Lexie's Law for disabled/displaced students). Combined, the programs have channeled approximately $2.9 billion in donations and $2.4 billion in scholarships since 1997.

Donations to Arizona SGOs can qualify for a state tax credit of up to 100% of the donation. The program is administered by Arizona Department of Revenue.

Arizona's federal scholarship tax credit status is Not Participating. Gov. Hobbs vetoed opt-in bills in 2026, and the legislature has not overridden them. The federal credit is reduced by any state credit claimed for the same contribution. The national tracker states the credit as up to $1,700 per taxpayer ($1,700 single, $3,400 married filing jointly).

Arizona program page · Arizona on the federal credit tracker

Alaska's federal scholarship tax credit status is Opted In. Alaska approved its first 20 SGOs on Oct 2, 2026 (Department of Education and Early Development bulletin). Applications remain open on a rolling basis. The federal credit is reduced by any state credit claimed for the same contribution. The national tracker states the credit as up to $1,700 per taxpayer ($1,700 single, $3,400 married filing jointly).

Alaska's agency on file is Alaska Department of Education and Early Development.

Alaska state page · Alaska on the federal credit tracker