Under current law, individual and corporate or insurer Student Tuition Organizations must annually report to the Arizona Department of Revenue (ADOR). The report must include the total dollar amount of contributions received during the previous fiscal year, the total number of children awarded scholarships that year, among other details outlined in A.R.S. 43-1506 and 43-1604.

SB 1100 requires the Arizona Department of Revenue (ADOR) to post on its website by March 31 a report of information submitted by Student Tuition Organizations the prior year.