PAtax_creditpct_of_investment

Pennsylvania Opportunity Scholarship Tax Credit (OSTC)

OSTC · Pennsylvania

Summary

Credit for contributions to Opportunity Scholarship Organizations (OSOs) serving lowest-achieving 15% of PA schools. Outcome-based geographic designation; intermediary-dependent (deferred).

Benefit

Percentage: —
Flat: —
Duration: —
Max annual: — (taxpayer)
Max total: — (taxpayer)
Carryforward: —

Program metadata

Distribution: taxpayer_earned
Claimant subject: business
Refund/transfer election: —
Program family: —
Effective: —
Sunset: —
Application deadline: —
Transfer discount: —

Hard requirements (1)

intermediary_org_typeContribution must flow to approved Opportunity Scholarship Organization

Preference / tiering rules (0)

None.

NAICS industries (0)

Any.

Geo zones (1)

performance_designation — · PA Lowest-Achieving 15% of Schools (Dynamic)

Tags (1)

deferred_intermediary_seeding: true

Source

https://www.pa.gov/agencies/revenue/incentives-credits-and-programs/tax-credits

72 P.S. § 3201 et seq.; 71 P.S. § 732-D

Last verified: 2026-04-22

DEFERRED: Requires qualified_intermediaries + performance_designation zone type. Dynamic zone membership.