This bill would let Arizona join a new federal tax credit program, allowing individuals to receive tax credits for donating to certified nonprofits that provide K-12 scholarships. The Arizona Department of Revenue would certify eligible nonprofits and report them annually to the U.S. Treasury. Beginning in 2027, these nonprofits could use donations to award scholarships for qualified education expenses, such as private school tuition and supplies. While not a direct voucher program, it operates similarly by giving families more ways to use scholarship funds for private education and expanding school choice in Arizona.