Pennsylvania Corporate Tax Credits for Low Income K-12 Scholarships
The Opportunity Scholarship Tax Credit Program (OSTCP) was created pursuant to Act 85 of 2012, which enables eligible students residing within the boundaries of a low-achieving school to apply for a scholarship to attend another public or nonpublic school.
In Pennsylvania, a low-achieving school is defined as a public elementary or secondary school that ranked in the lowest 15% of its designation as elementary or secondary for the school years shown below based on the combined Mathematics/Algebra I and Reading/Literature scores from the annual assessments administered (PASA, PSSA, and/or Keystone).
Pursuant to Section 2010-B of the School Code, 24 P.S. §20-2010-B, the Pennsylvania Department of Education is required to publish a list of low achieving schools, which is available below.
- Program Guidelines available at www.azdor.gov: Click on the "Tax Credits" link on left side of home page.
- Send the completed form via email to: [email protected] or Fax to: 866-622-7745
- Questions regarding the program can be directed to: Amy Luksza (623) 217-5005
Failure to complete the form will result in a delay in the processing of the request, resulting in an extension of the twenty-day approval period and possibly being moved down in the line for credit requests.