Opportunity Scholarship Tax Credit (OSTC)

About this program

Pennsylvania’s Community & Economic Development agency offers the Opportunity Scholarship Tax Credit (OSTC) to provide tax credits to eligible businesses that contribute to approved Opportunity Scholarship Organizations. These organizations use the contributions to fund tuition scholarships for eligible students living within the boundaries of low-achieving public schools to attend another public school or a nonpublic school. Applicants must be businesses authorized to operate in Pennsylvania and may apply as new participants, renew a completed two-year commitment, or submit an additional application. Renewal applications were due May 15, 2024, while initial and additional applications were due July 1, 2024.