How much can I contribute?
You can contribute up to the combined maximum of the Original ARS 43-1089 and the Switcher ARS 43-1089.03, or your Arizona tax liability, whichever is less, and receive a dollar-for-dollar Arizona state tax credit. If you have no liability, you cannot receive a dollar-for-dollar tax credit.
You must first contribute the maximum to the Original tuition tax credit program, in order to contribute the additional amount.
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