Senate Bill 1100 Summary

• Amends sections 43-1506, 43-1603, and 43-1604 of Arizona Revised Statutes relating to school tuition organization (STO) reporting and operations.

• Requires the Department of Revenue to post STO annual reports on its website by March 31 each year, containing information about contributions, scholarships awarded, and executive compensation.

• Clarifies STO reporting requirements must separately identify information for multiple tax credit programs under sections 20-224.06, 20-224.07, 43-1183, 43-1184, 43-1089, and 43-1089.03.

• Updates references to the National School Lunch Act from U.S. Code sections 1751-1785 to 1751-1793 to reflect current statutory citations.

• Applies identical reporting and public posting requirements to both STOs under the original tax credit program and those under the expanded Empowerment Scholarship Account program.