For the 2024-2025 school year and 2025 fiscal year tax credits, each scholarship granting organization shall:
(1) File the report required by § 13-65-4 by July 1, 2024; and
(2) Complete all participation agreements required by § 13-65-4.1">13-65-4.1 by July 1, 2024.
The division shall authorize the 2024 maximum allowable tax credit for each scholarship granting organization on July 1, 2024, for fiscal year 2025, using the certified enrollment from the 2023-2024 school year.