A. A credit is allowed against the taxes imposed by this title for the amount of voluntary cash contributions by the taxpayer or on the taxpayer's behalf pursuant to section 43-401, subsection G during the taxable year to a school tuition organization that is certified pursuant to chapter 16 of this title at the time of donation. Except as provided by subsection C of this section, the amount of the credit shall not exceed:
1. Five hundred dollars in any taxable year for a single individual or a head of household.
2. One thousand dollars in any taxable year for a married couple filing a joint return.
B. A husband and wife who file separate returns for a taxable year in which they could have filed a joint return may each claim only one-half of the tax credit that would have been allowed for a joint return.
C. For each taxable year beginning on or after January 1, the department shall adjust the dollar amounts prescribed by subsection A, paragraphs 1 and 2 of this section according to the average annual change in the metropolitan Phoenix consumer price index published by the United States bureau of labor statistics, except that the dollar amounts shall not be revised downward below the amounts allowed in the prior taxable year. The revised dollar amounts shall be raised to the nearest whole dollar.
D. If the allowable tax credit exceeds the taxes otherwise due under this title on the claimant's income, or if there are no taxes due under this title, the taxpayer may carry the amount of the claim not used to offset the taxes under this title forward for not more than five consecutive taxable years' income tax liability.
E. The credit allowed by this section is in lieu of any deduction pursuant to section 170 of the internal revenue code and taken for state tax purposes.
F. The tax credit is not allowed if the taxpayer designates the taxpayer's contribution to the school tuition organization for the direct benefit of any dependent of the taxpayer or if the taxpayer designates a student beneficiary as a condition of the taxpayer's contribution to the school tuition organization. The tax credit is not allowed if the taxpayer, with the intent to benefit the taxpayer's dependent, agrees with one or more other taxpayers to designate each taxpayer's contribution to the school tuition organization for the direct benefit of the other taxpayer's dependent.
G. For the purposes of this section, a contribution, for which a credit is claimed, that is made on or before the fifteenth day of the fourth month following the close of the taxable year may be applied to either the current or preceding taxable year and is considered to have been made on the last day of that taxable year.
Notes of Decisions
Kotterman v. Killian, 972 P.2d 606 (Ariz. 1999).
· cites it 28× “¶ 1 Petitioners challenge the constitutionality of A.R.S. § 43-1089 (1997), which allows a state tax credit of up to $500 for those who donate to school tuition organizations (STOs).”
Green v. Garriott, 212 P.3d 96 (Ariz. Ct. App. 2009).
· cites it 32× “2008) (authorizing education for home-schooling); A.R.S. § 43-1089 (2006) (providing a personal income tax credit for contributions made to STOs).”
Hibbs v. Winn, 542 U.S. 88 (2004).
· cites it 4× “I Plaintiffs-respondents, Arizona taxpayers, filed suit in the United States District Court for the District of Arizona, challenging Ariz. Rev. Stat. Ann. § 43-1089 (West Supp.”
Winn v. Arizona Christian Sch. Tuition Org., 586 F.3d 649 (9th Cir. 2009).
· cites it 10× “Consistent with Section 1089's parental choice provision, see Ariz.Rev.Stat. Ann. § 43-1089 (2005), the Arizona Department of Revenue could apply the program to require that STOs make state-funded scholarships "available to both religious and secular beneficiaries on a…”
Winn v. Hibbs, 361 F. Supp. 2d 1117 (D. Ariz. 2005).
· cites it 17× “4 A.R.S. § 43-1089(A)(1). Thus, Arizona taxpayers who know about the Tuition Tax Credit can effectively choose whether $500 of their tax liability goes to the State or to an STO.”
Winn v. Arizona Christian Sch. Tuition Org., 562 F.3d 1002 (9th Cir. 2009).
· cites it 2× “See Ariz.Rev.Stat. Ann. § 43-1089(A), (C). Tax credits are deducted after taxpayers’ tax liability has been calculated, thereby giving taxpayers dollar-for-dollar “credits” against their state taxes for sums paid to STOs.”
Cain v. Horne, 183 P.3d 1269 (Ariz. Ct. App. 2008).
· cites it 2× “It is not clear whether, in granting Horne’s motion for judgment on the pleadings, the trial court also considered the existence of programs such as Arizona’s program to implement the federal Individuals with Disabilities Education Act (IDEA), A.”
Arizona Christian Sch. Tuition Org. v. Winn, 179 L. Ed. 2d 523 (2011).
“Section 43-1089 allows Arizona taxpayers to obtain dollar-for-dollar tax credits of up to $500 per person and $1,000 per married couple for contributions to STOs. § 43-1089(A). If the credit exceeds an individual’s tax liability, the credit’s unused portion can be carried…”
Winn v. Killian, 321 F.3d 911 (9th Cir. 2003).
“It disdainfully tosses away all that the Supreme Court has said on the issue as mere dicta.”
Winn v. Garriott (9th Cir. 2009).
· cites it 4× “” Ariz. Rev. Stat. Ann. § 43-1089 (G)(3) (2005) (emphasis added).”
— Ariz. Rev. Stat. § 43-1089(A) — 5 cases
Winn v. Arizona Christian Sch. Tuition Org., 586 F.3d 649 (9th Cir. 2009).
“Consistent with Section 1089's parental choice provision, see Ariz.Rev.Stat. Ann. § 43-1089 (2005), the Arizona Department of Revenue could apply the program to require that STOs make state-funded scholarships "available to both religious and secular beneficiaries on a…”
Green v. Garriott, 212 P.3d 96 (Ariz. Ct. App. 2009).
“2008) (authorizing education for home-schooling); A.R.S. § 43-1089 (2006) (providing a personal income tax credit for contributions made to STOs).”
Winn v. Arizona Christian Sch. Tuition Org., 562 F.3d 1002 (9th Cir. 2009).
“See Ariz.Rev.Stat. Ann. § 43-1089(A), (C). Tax credits are deducted after taxpayers’ tax liability has been calculated, thereby giving taxpayers dollar-for-dollar “credits” against their state taxes for sums paid to STOs.”
Winn v. Hibbs, 361 F. Supp. 2d 1117 (D. Ariz. 2005).
“4 A.R.S. § 43-1089(A)(1). Thus, Arizona taxpayers who know about the Tuition Tax Credit can effectively choose whether $500 of their tax liability goes to the State or to an STO.”
Winn v. Killian, 321 F.3d 911 (9th Cir. 2003).
“It disdainfully tosses away all that the Supreme Court has said on the issue as mere dicta.”
— Ariz. Rev. Stat. § 43-1089(A)(1) — 1 case
Winn v. Hibbs, 361 F. Supp. 2d 1117 (D. Ariz. 2005).
“4 A.R.S. § 43-1089(A)(1). Thus, Arizona taxpayers who know about the Tuition Tax Credit can effectively choose whether $500 of their tax liability goes to the State or to an STO.”
— Ariz. Rev. Stat. § 43-1089(A)(2) — 1 case
Winn v. Hibbs, 361 F. Supp. 2d 1117 (D. Ariz. 2005).
“4 A.R.S. § 43-1089(A)(1). Thus, Arizona taxpayers who know about the Tuition Tax Credit can effectively choose whether $500 of their tax liability goes to the State or to an STO.”
— Ariz. Rev. Stat. § 43-1089(B) — 1 case
Kotterman v. Killian, 972 P.2d 606 (Ariz. 1999).
“¶ 1 Petitioners challenge the constitutionality of A.R.S. § 43-1089 (1997), which allows a state tax credit of up to $500 for those who donate to school tuition organizations (STOs).”
— Ariz. Rev. Stat. § 43-1089(C) — 1 case
Kotterman v. Killian, 972 P.2d 606 (Ariz. 1999).
“¶ 1 Petitioners challenge the constitutionality of A.R.S. § 43-1089 (1997), which allows a state tax credit of up to $500 for those who donate to school tuition organizations (STOs).”
— Ariz. Rev. Stat. § 43-1089(D) — 2 cases
Kotterman v. Killian, 972 P.2d 606 (Ariz. 1999).
“¶ 1 Petitioners challenge the constitutionality of A.R.S. § 43-1089 (1997), which allows a state tax credit of up to $500 for those who donate to school tuition organizations (STOs).”
Winn v. Hibbs, 361 F. Supp. 2d 1117 (D. Ariz. 2005).
“4 A.R.S. § 43-1089(A)(1). Thus, Arizona taxpayers who know about the Tuition Tax Credit can effectively choose whether $500 of their tax liability goes to the State or to an STO.”
— Ariz. Rev. Stat. § 43-1089(E)(2) — 1 case
Kotterman v. Killian, 972 P.2d 606 (Ariz. 1999).
“¶ 1 Petitioners challenge the constitutionality of A.R.S. § 43-1089 (1997), which allows a state tax credit of up to $500 for those who donate to school tuition organizations (STOs).”
— Ariz. Rev. Stat. § 43-1089(E)(l) — 1 case
Kotterman v. Killian, 972 P.2d 606 (Ariz. 1999).
“¶ 1 Petitioners challenge the constitutionality of A.R.S. § 43-1089 (1997), which allows a state tax credit of up to $500 for those who donate to school tuition organizations (STOs).”
— Ariz. Rev. Stat. § 43-1089(F)(2) — 1 case
Winn v. Hibbs, 361 F. Supp. 2d 1117 (D. Ariz. 2005).
“4 A.R.S. § 43-1089(A)(1). Thus, Arizona taxpayers who know about the Tuition Tax Credit can effectively choose whether $500 of their tax liability goes to the State or to an STO.”
— Ariz. Rev. Stat. § 43-1089(F)(3) — 1 case
Winn v. Hibbs, 361 F. Supp. 2d 1117 (D. Ariz. 2005).
“4 A.R.S. § 43-1089(A)(1). Thus, Arizona taxpayers who know about the Tuition Tax Credit can effectively choose whether $500 of their tax liability goes to the State or to an STO.”
— Ariz. Rev. Stat. § 43-1089(G)(2) — 2 cases
Green v. Garriott, 212 P.3d 96 (Ariz. Ct. App. 2009).
“2008) (authorizing education for home-schooling); A.R.S. § 43-1089 (2006) (providing a personal income tax credit for contributions made to STOs).”
Winn v. Arizona Christian Sch. Tuition Org., 562 F.3d 1002 (9th Cir. 2009).
“See Ariz.Rev.Stat. Ann. § 43-1089(A), (C). Tax credits are deducted after taxpayers’ tax liability has been calculated, thereby giving taxpayers dollar-for-dollar “credits” against their state taxes for sums paid to STOs.”
— Ariz. Rev. Stat. § 43-1089(G)(3) — 2 cases
Winn v. Arizona Christian Sch. Tuition Org., 586 F.3d 649 (9th Cir. 2009).
“Consistent with Section 1089's parental choice provision, see Ariz.Rev.Stat. Ann. § 43-1089 (2005), the Arizona Department of Revenue could apply the program to require that STOs make state-funded scholarships "available to both religious and secular beneficiaries on a…”
Winn v. Garriott (9th Cir. 2009).
“” Ariz. Rev. Stat. Ann. § 43-1089 (G)(3) (2005) (emphasis added).”
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