This tax credit was introduced in 2008 to assist students who have special needs or who are or have been in the Arizona foster care system.
- The student must reside in Arizona and be eligible for an STO scholarship.
- For Kinder through 12th grade students and preschool students with disabilities (must have and IEP or MET from an Arizona public school) attending a qualified non-governmental school in Arizona.
- Arizona requires that children must be 5 as of September 1 to be eligible for a scholarship, though a school district governing board may allow admitting children into kindergarten who will reach the age 5 by January 1. Proof that a public school governing board would accept the student turning 5 between September 2 and January 1 will be required to consider these students for a scholarship.
- A new scholarship application must be submitted each school year.
- Scholarships must be used solely for tuition expenses during the current academic school year only.
- Scholarships are awarded based on financial need and the availability of funds contributed to Yuma’s Education Scholarship Fund for Kids, Inc.
- The student has a MET or IEP from an Arizona public school (for preschool and grades K-12th); OR
- The student has a 504 plan from an Arizona public school (for grades K-12th only); OR
- The student was placed at one time in the Arizona Foster Care system (for grades K-12 only and be verified with the Arizona Department of Economic Security).
The sum of a student’s D/D scholarships is limited to 90% of state aid or cost of tuition, whichever is less.
A qualified disabled/displaced student is a student who has been either:
- Identified as having a disability under Section 504 of the Rehabilitation Act or identified at any time by a school district as a child with a disability as defined in A.R.S. § 15-761 or a child with a disability who is eligible to receive services from a school district under A.R.S. § 15-763, or
- Placed in foster care in Arizona pursuant to A.R.S. Title 8, Chapter 5 at any time before the student graduates from high school or obtains a general equivalency diploma.
*YES Fund for Kids may only provide scholarships for students who meet the above guidelines. The intent of the private school tax credit program is to provide financial assistance to those students seeking school choice. According to the Arizona Department of Revenue, if the child is not eligible to be in public school, then they are not eligible for a scholarship.
When determining financial need, YES Fund for Kids will use the economic eligibility requirements established under the National School Lunch and Child Nutrition Acts for free or reduced price lunches according to USDA shown in the table on the Low Income Corporate page of this website. Federal income tax form 1040 pages 1 and 2 may be required to verify information and financial need.
Application unavailable for this tax credit due to lack of available funds.