Opportunity Scholarship Tax Credit Program (OSTC)

Opportunity Scholarship Tax Credit Program (OSTC) Bus. Guidelines Org. Guidelines Apply Contact Us The program provides tax credits to eligible businesses contributing to an Opportunity Scholarship Organization. Business contributions are then used by Opportunity Scholarship Organizations to provide tuition assistance in the form of scholarships to eligible students residing within the boundaries of a low-achieving school to attend another public school outside of their district or nonpublic school. Notice to all OSTC non-profit organizations. Please review the updated eligibility section of your respective organization guidelines regarding an increase to the expenditure requirements of the OSTC program beginning with the 24/25 fiscal year. --> Upcoming School Year 25/26 EITC/OSTC Reporting Requirements: Identify whether a scholarship recipient was an eligible student with a disability. Along with the grade level of the recipient (K-8) or (9-12). Dollar amount of each individual scholarship award Name of each scholarship recipients school district of residence. Name of the school that each recipient attended. Reporting begins with the 25/26 school year. Renewal reports due November 2026. Format to be provided by DCED. 2024-2025 OSTC Business Participants Overview Students and Parents How to apply for a scholarship Businesses Application Guide for Businesses The program provides tax credits to eligible businesses contributing to an Opportunity Scholarship Organization. Business contributions are then used by Opportunity Scholarship Organizations to provide tuition assistance in the form of scholarships to eligible students residing within the boundaries of a low-achieving school to attend another public school outside of their district or nonpublic school. A low-achieving school is defined as a public elementary or secondary school ranking in the bottom 15 percent of their designation as an elementary or secondary school based upon combined math and reading Pennsylva