Education funding in Arizona
3 programs in Arizona. Each links to the program’s official sources.
Empowerment Scholarship Account (ESA)
Taught at home, not as a homeschooler Last updated October 9, 2026 Applications open Joining changes homeschool status Track it in My Homeschool
Yes, ESA funds can be used for education at home, but the parent must not file (or must withdraw) an affidavit of intent to homeschool, and the child is then an ESA student rather than a 'homeschooler' under state law. Funding is 90% of the base support level and additional assistance the student would generate at a charter school; no separate homeschool amount is published.
Federal Scholarship Tax Credit (Education Freedom Tax Credit) - Arizona participation
Program doesn’t say whether homeschoolers qualify From official sources October 7, 2026
Arizona is not participating, so no Arizona scholarships exist under this credit. Federal law ties covered expenses to a school as defined under state law, and federal guidance so far does not say whether homeschool expenses qualify.
Dates and status: Arizona has not opted in. Governor Hobbs vetoed SB 1142, the opt-in bill, in April 2026, and Arizona is not on the IRS list of states participating for 2027 (list as of September 14, 2026). Federal rules let a state submit its 2027 election until January 1, 2027.
School Tuition Organization Tax Credit Scholarships (individual and corporate)
Not open to homeschoolers From official sources October 7, 2026
No. Donations fund scholarships for students enrolled in Arizona private schools, so a homeschooled child can only benefit by enrolling in a private school.
Dates and status: Individual credits are available for 2026 (Forms 323 and 348); corporate credits require pre-approval, with fiscal-year caps of $110,000,000 (low-income) and $6,000,000 (disabled/displaced). Families apply through a certified STO.