Pennsylvania EITC and OSTC Scholarships: Amount and Schools

How EITC / OSTC works

What you get	Set by each scholarship organization. Opportunity Scholarships go up to $8,500, or $15,000 for a student with a disability. EITC has no statewide maximum, and no scholarship may exceed tuition and fees. Students at schools in the economically disadvantaged schools supplement can get up to $2,000 more ($4,000 in secondary school). The state’s September 2026 OSTC guidelines restate the $8,500 and $15,000 maximums. EdChoice reports average awards of $2,613 (EITC) and $2,699 (OSTC) in 2022-23.
Who qualifies	Pennsylvania students in kindergarten through 12th grade whose household income is no more than $122,322 plus $21,531 for the student and each other dependent. That is the state’s current limit; through at least July 2026 the state showed $116,055 plus $20,428, so ask your scholarship organization which limit it applies. Higher limits apply to students with disabilities. For an Opportunity Scholarship the student must also live in the attendance boundary of a low-achieving public school, one in the bottom 15 percent.
How full it is	Business credits are capped each year at $590 million for EITC (at least $375 million of it for scholarship organizations and up to $30.5 million for pre-K) and $90 million for OSTC. The state publishes no participation count. EdChoice counted 66,838 EITC and 18,773 OSTC students in 2022-23.
When to apply	You apply to a scholarship organization, not to the state, and each one sets its own dates. Many schools work with one or more organizations, so ask the school first.
How the money moves	The scholarship organization pays the award to or on behalf of the student. Ask it how the money reaches the school.
What it covers	Tuition, plus fees the school charges every student, such as books, technology, uniforms and activities. An Opportunity Scholarship can also pay for a public school outside your district.
Federal tax credit, 2027	Pennsylvania was not on the IRS opt-in list for the federal scholarship tax credit as of September 14, 2026.

Worth knowing: This is two programs paid for by business donations that earn state tax credits: the Educational Improvement Tax Credit (EITC) and the Opportunity Scholarship Tax Credit (OSTC). Each scholarship organization sets its own rules and amounts, so an eligible family is not guaranteed an award. A House bill (HB 2632) that would replace both with a new Education Options Tax Credit passed the House on June 22, 2026 and is in the Senate Education Committee. Pennsylvania is not on the IRS list for the new federal scholarship tax credit; Gov. Shapiro had not decided as of October 1, 2026.

We read this on October 2, 2026 from: Pennsylvania DCED, Educational Improvement Tax Credit (current income limit); Pennsylvania DCED, EITC organization guidelines, September 2026 (allowance for the student and each other dependent); Pennsylvania DCED, EITC page as archived July 29, 2026 (earlier limit $116,055 plus $20,428); Pennsylvania DCED, Opportunity Scholarship Tax Credit; Pennsylvania DCED, OSTC organization guidelines, September 2026 (award maximums); Pennsylvania DCED, EITC and OSTC questions; Public School Code, section 2006-B (credit caps); Pennsylvania Department of Education, OSTC schools and low-achieving schools; Pennsylvania DCED, approved scholarship organizations; Pennsylvania General Assembly, HB 2632 (2026); EdChoice, Pennsylvania EITC (participation); EdChoice, Pennsylvania OSTC (participation). Rules change when the legislature meets, so check the official program site before you count on a number.

Related programs

Tax-credit scholarships by state

Is there an income limit for EITC / OSTC?

Educational Improvement Tax Credit (EITC) scholarships, kindergarten to grade 12

Household income up to $122,322 plus $21,531 for the student and each other dependent, current DCED limit (organization guidelines dated September 22, 2026). DCED publishes a base amount plus a per-person allowance, not a table by household size: the limit is $122,322 plus $21,531 for the student and for each other dependent in the household. For a student with a disability, that total is multiplied by 1.50, or by 2.993 if the student attends a special education school. Source.

EITC pre-K scholarships (ages 3 to 6)

Household income up to $122,322 plus $21,531 for the student and each other dependent, current DCED limit (pre-K organization guidelines dated September 22, 2026). Pre-K scholarships use the same formula for children 3 to 6 years old enrolled in a Pennsylvania pre-K program: $122,322 plus $21,531 for the child and each other dependent, multiplied by 1.50 for a child with a disability, or by 2.993 in a special education pre-K program. Source.

Opportunity Scholarship Tax Credit (OSTC)

Household income up to $122,322 plus $21,531 for the student and each other dependent, and the student must live in the attendance boundary of a low-achieving public school, current DCED limit (OSTC organization guidelines dated September 22, 2026); low-achieving school list for 2026-27. Same income formula as EITC, including the 1.50 and 2.993 multipliers for students with a disability. Income at or below 185% of the federal poverty level only gives preference in awards; it is not the limit. Source.

Who goes first. For Opportunity Scholarships, organizations must give preference to students who had a scholarship the prior school year and to households at or below 185% of the federal poverty level, including those living in a first class school district or certain districts in financial distress. The EITC guidelines set no state priority order; each organization uses its own criteria.

How to apply for EITC / OSTC

Check your household income against DCED's limit: $122,322 plus $21,531 for the student and each other dependent, with a higher limit for a student with a disability.
For an Opportunity Scholarship, open the Department of Education's 2026-27 list of low-achieving schools, which names each school by county and district, and confirm that your home is in the attendance boundary of a school on it.
Choose a school. For Opportunity Scholarships, the Department of Education also posts a 2026-27 list of schools that accept OSTC students, with their tuition and fees.
Ask the school which scholarship organizations it works with, or look them up on DCED's lists of approved scholarship, opportunity scholarship and pre-K scholarship organizations. Some organizations take applications through the school's own financial aid process.
Apply to the scholarship organization, not to DCED or the Department of Education. Each organization sets its own form, fee and deadline.
Send the income proof the organization asks for, such as the first two pages of the federal tax return for every adult in the household.
If you receive an award, the organization pays it to the school or on the student's behalf, and it cannot be more than the school's tuition and fees.

What to have ready

First two pages of the most recent federal income tax return for every adult in the household (Children's Scholarship Fund of Pennsylvania)
If you do not file a tax return: a Social Security or disability income statement, or Pennsylvania TANF forms listing everyone in the household
Each organization sets its own list, so ask the one you apply to

Go to the official application

Run your own numbers

What would you pay?

Yearly tuition the school quoted Fees, books, uniforms EITC / OSTC award Children

We could not confirm this year’s EITC / OSTC amount, so type in the figure from your award letter. An award can never be more than the school actually charges. This is arithmetic, not a quote.

Which schools take it

Schools marked “OSTC school” here appear on the Department of Education’s list of schools that accept Opportunity Scholarship (OSTC) students in 2026-27: 398 private schools, reported by the schools themselves (the Department does not audit it). Pennsylvania keeps no list for EITC scholarships, so a school without the mark may still take EITC students. Ask the school which scholarship organizations it works with.

363 schools on the OSTC list, by town Browse private schools in Pennsylvania The state’s own list

Private schools in Philadelphia (140 nearby)
Private schools in Bala Cynwyd (127 nearby)
Private schools in Wynnewood (114 nearby)
Private schools in Havertown (100 nearby)
Private schools in Drexel Hill (95 nearby)
Private schools in Ardmore (93 nearby)
Private schools in Lansdowne (88 nearby)
Private schools in Bryn Mawr (80 nearby)
Private schools in Springfield (75 nearby)
Private schools in Pittsburgh (74 nearby)
Private schools in Jenkintown (72 nearby)
Private schools in Radnor (62 nearby)
Private schools in Newtown Square (55 nearby)
Private schools in Coatesville (53 nearby)
Private schools in Manheim (49 nearby)
Private schools in Wayne (49 nearby)
Private schools in Chadds Ford (46 nearby)
Private schools in Huntingdon Valley (45 nearby)

Get one email when applications open

Most programs open once a year, and several ran out of money or seats in 2026. Pick your state and we will email you the day the next window opens, with the official link. That is the only email you get.

One email per application window. No calls, no sharing your details.

Questions parents ask

How much does EITC / OSTC pay in Pennsylvania?

Set by each scholarship organization. Opportunity Scholarships go up to $8,500, or $15,000 for a student with a disability. EITC has no statewide maximum, and no scholarship may exceed tuition and fees. Students at schools in the economically disadvantaged schools supplement can get up to $2,000 more ($4,000 in secondary school). The state’s September 2026 OSTC guidelines restate the $8,500 and $15,000 maximums. EdChoice reports average awards of $2,613 (EITC) and $2,699 (OSTC) in 2022-23.

Who is eligible?

Pennsylvania students in kindergarten through 12th grade whose household income is no more than $122,322 plus $21,531 for the student and each other dependent. That is the state’s current limit; through at least July 2026 the state showed $116,055 plus $20,428, so ask your scholarship organization which limit it applies. Higher limits apply to students with disabilities. For an Opportunity Scholarship the student must also live in the attendance boundary of a low-achieving public school, one in the bottom 15 percent.

Does it cover the full cost of private school?

Not always. The award is a set amount and every school sets its own price. Ask each school for tuition plus fees, then subtract the award. The calculator on this page does the sum for you.

How do I know a school accepts EITC / OSTC?

Schools marked “OSTC school” here appear on the Department of Education’s list of schools that accept Opportunity Scholarship (OSTC) students in 2026-27: 398 private schools, reported by the schools themselves (the Department does not audit it). Pennsylvania keeps no list for EITC scholarships, so a school without the mark may still take EITC students. Ask the school which scholarship organizations it works with.

When do I apply?

You apply to a scholarship organization, not to the state, and each one sets its own dates. Many schools work with one or more organizations, so ask the school first.

Can my child get a scholarship if they already attend a private school?

Yes. DCED's guidelines define an eligible student as a Pennsylvania resident enrolled in a Pennsylvania school who meets the income limit; there is no rule that the student must come from a public school. For an Opportunity Scholarship, what matters is where you live, not where your child goes to school now.

Do I have to reapply every year?

Ask your scholarship organization, because each one runs its own renewal. For Opportunity Scholarships, organizations must give preference to students who had a scholarship the prior year, and a student whose school drops off the low-achieving list stays eligible for up to five more years or until grade 12 finishes, if otherwise still eligible.

Does it cover pre-K?

Yes, through EITC pre-K scholarship organizations, for children 3 to 6 years old in a Pennsylvania pre-K program, using the same income formula. DCED keeps a separate list of approved pre-K scholarship organizations. Opportunity Scholarships start at kindergarten.

How do I know if we live in the attendance boundary of a low-achieving school?

The Department of Education posts the 2026-27 list of low-achieving schools as a spreadsheet listing each school by county, school district and name. A low-achieving school is a public school in the bottom 15% of elementary or secondary schools on combined PSSA math and reading scores. Your home must be in the attendance area of a school on the list.

How much is a scholarship?

Each organization sets its own amounts. EITC has no state maximum, but no scholarship can exceed the school's tuition and fees. Opportunity Scholarships go up to $8,500, or $15,000 for a student with a disability.

Is the income limit higher for a student with a disability?

Yes. Take $122,322 plus $21,531 for the student and each other dependent, then multiply by 1.50, or by 2.993 if the student attends a special education school. The student must have been identified as a child with a disability and need special education services.

Pennsylvania EITC and Opportunity Scholarship Tax Credits