Tax CreditActive

Opportunity Scholarship Tax Credit Program (OSTC)

Tax-Credit Scholarship in Pennsylvania

2012
Year Established
18,773
Students Enrolled
K-12
Grade Levels

About This Program

The OSTC provides tax credits for businesses donating to Scholarship Organizations that serve students in low-achieving school zones. Students must reside in a school zone ranked in the bottom 15% of public schools on state PSSA assessments, and come from families earning less than the income threshold. Created by Act 85 of 2012.

Eligibility Requirements

Eligibility is limited (see criteria below)
$Household income must be at or below $112,348
!
Eligible student categories: low income, special needs
!Prior public school attendance required
📍Geographic restriction: Students must reside in the attendance area of a low-achieving public school (bottom 15% on PSSA scores)

Funding Details

Average Award
$3,000

Funding mechanism: 75-90% corporate tax credit for donations to Scholarship Organizations

Approved Expenses

Tuition & FeesTransportation

How to Apply

Apply through a participating Opportunity Scholarship Organization. The OSTC program provides scholarships to students who reside in the attendance area of a low-achieving school. Families apply directly through approved scholarship organizations. Visit the DCED website for a list of approved organizations and income eligibility requirements.

Administered by: Pennsylvania DCED, Tax Credit Division
Phone: (717) 787-7120

Other Programs in Pennsylvania

Disclaimer: This tool provides estimates based on publicly available program data. Always verify eligibility directly with your state's program administrator. Program rules, funding amounts, and application deadlines may change.