The Children's Scholarship Fund of Pennsylvania

Business Eligibiltiy

The Educational Improvement Tax Credit  (EITC) program allows businesses paying certain taxes to redirect there tax dollars and support of schools in their local community. 

Businesses authorized to do business in Pennsylvania who are subject to one or more of the following taxes:

  • Personal Income Tax
  • Capital Stock/Foreign Franchise Tax
  • Corporate Net Income Tax
  • Bank Shares Tax
  • Title Insurance & Trust Company Shares Tax
  • Insurance Premium Tax (excluding surplus lines, unauthorized, domestic/foreign marine)
  • Mutual Thrift Tax
  • Malt Beverage Tax
  • Retaliatory Fees under section 212 of the Insurance Company Law of 1921

EITC 1.0

EITC Business Guidelines                   Access Online Application                  

 EITC 2.0 - Opportunity Scholarship

OS Business Guidelines                  

Tax Credit Detail

  • Tax credits equal to 75% of contribution amount to a Scholarship Organization up to a maximum of $750,000 per taxable year for a 1 year commitment.

  • Tax credits equal to 90% of contribution amount to a Scholarship Organization up to a maximum of $750,000 per taxable year for a 2 year commitment.

  • Contributions to a Pre-Kindergarten Scholarship Organization a business may receive a tax credit of 100% of the first $10,000 contributed and up to 90% of the remaining amount contributed up to a maximum credit of $200,000. Two year commitment now available.  

  • A business may apply for tax credits for the following EITC programs:                                     K12 Scholarship Organizations (SO)                K12 Opportunity Scholarship Organization (OSTC) Pre-Kindergarten Organizations (PKSO)