Pennsylvania Opportunity Scholarship Tax Credit

Students must live in a “low-achieving” school zone, defined as the bottom 15% of public schools by test scores. The family income of participating students must be less than $112,348, with another $19,775 allowed for each child. The base amount as well as the per-child amount adjusts annually for inflation. Students with special needs qualify if family income is under 150% of that limit (e.g., $142,011 for a one-child family), or 299% for those with the most severe needs ($171,475). SGOs must prioritize prior recipients and families earning no more than 185% of the FPL. SGOs set scholarship amounts, capped at tuition or $8,500 for the general student population, $15,000 for special needs students, $10,500-$12,500 for students in “economically disadvantaged schools,” and $19,000 for students with special needs in such schools. Public school boards may offer tuition grants to private schools, capped at the state’s per-pupil subsidy. Donors to SGOs receive 75% of the value of their donations in tax credits, or 90% if pledging for two years. There is a cap of $750,000 per company, which could increase if credits go unclaimed. 

Funding Mechanism: Private donors fund this program by donating to SGOs. They receive tax credits for their donation, up to certain limits. 

Universal Eligibility: ❌
Universal Usage: ❌
Universal Funding: ❌
Truly Universal: ❌

(Last updated December 16, 2025)

Qualifying expenses include tuition, fees, and district-provided transportation.

(Last updated December 16, 2025)

View program requirements for parents, schools, and scholarship granting organizations by clicking on each hyperlink.

(Last updated December 16, 2025)

24 Pa. Stat. §§ 20-2001-B through 2013-B 

(Last updated July 26, 2024)