AZ HB2148

Amends Arizona Revised Statutes Section 43-1603 regarding School Tuition Organization (STO) operational requirements for tax credit scholarships.

Modifies eligibility criteria for STO contributions under Section 43-1089.03 to prioritize scholarships for students who transferred from government schools to qualified schools after attending for at least 90 days in the prior fiscal year.

Removes the provision allowing continued eligibility for students who previously received scholarships under Section 43-1089.03 or other educational programs in subsequent years.

Requires STOs to give priority to students and siblings of students on waiting lists when awarding scholarships from Section 43-1089.03 contributions.

Maintains existing requirements that 90% of STO revenue be allocated to scholarships, that scholarships not be awarded solely on donor recommendations, and that donors cannot designate beneficiaries as a condition of contribution.