Tax-Credit Scholarship

Pennsylvania Educational Improvement Tax Credit

  • Enacted:
    2001
  • Launched:
    2001
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Program Stats

  • 71%

    Students Eligible

  • 10%

    Funded Eligibility

  • 66,838

    Participating Students (2022-23)

  • $2,613

    Average Account Value (2022-23)

  • 13%

    Public School Funding

Program Summary

Children qualify for a scholarship if their household income is less than $112,348 plus $19,775 per child in 2024. These limits rise annually with inflation. Students with special needs qualify if family income is up to 150% of the baseline or up to 299% if enrolled in special education-specific schools. Corporations may donate to approved SGOs and receive tax credits. Most credits are worth 75% of the contribution or 90% with a two-year commitment, up to $750,000 annually. If unclaimed credits remain between October 1 and November 30, the cap lifts. Credits for donations to SGOs serving economically disadvantaged students are worth 85% of the amount given, or 99% with a two-year commitment. Credits are first-come, first-served until the $590 million cap is reached. At least $60 million must fund economically disadvantaged students, and no more than $30.5 million may fund pre-K scholarships. 

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)

Use of Funds

Qualifying expenses include tuition, fees, and district transportation.

(Last updated December 16, 2025)

Program Guidelines

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

(Last updated December 16, 2025)

Governing Statutes

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

(Last updated July 26, 2024)