Tax Credit Information

Tax Credit Form
Print and mail to a school or the District Office.

Checks must be received by December 31 in order to receive credit on this year’s taxes.

Have you ever wished you could designate where your state tax money goes? You can. Arizona Legislative House Bill 2074 enacted in 1998 allows taxpayers to receive a tax credit on their State income taxes by contributing to one of the Tolleson Union High School District’s extracurricular activity programs.

What is a tax credit?

Arizona Revised Statutes §43-1089.01 allows married couples to jointly file a tax credit of up to $400 and individual taxpayers a tax credit of up to $200 when they contribute to extracurricular activities in public schools. This tax credit is available to all who reside in Arizona and have a tax liability at least equal to that of their donation. You DO NOT have to be a parent of a child in school to benefit from this law. Corporations are not eligible. Contributions are donated directly to schools. This means your donations are used directly to support student activities of the Tolleson Union High School District school of your choice.

A tax credit is not a tax deduction

A tax credit is a full refund of your money provided you have a tax liability equaling or exceeding your donation. For example, if you have a $900 Arizona State tax liability and you make a $400 donation to a public school, $400 is subtracted from your tax liability. You would then owe only $500. A husband and wife who file separate returns for a taxable year for which they could have filed jointly may each claim only one-half of the $400 tax credit that would have been allowed for the joint return. The credits may only be used to the extent that they reduce a tax liability to zero. Any unused amounts may be carried forward for not more than five consecutive years.

What is an extracurricular program?

To claim the tax credit, taxpayers must contribute to an extracurricular activity for which the school district requires a fee or funds to operate the program. Extracurricular activities are optional, noncredit, educational activities that are offered before, during, or after school hours. Examples include field trips, enrichment activities, athletic and music programs, and after school clubs. These programs depend on fees from students.

For additional information, please contact Lupe Bandin, Director of Finance, at (623) 478-4015.