Take Control of Your PA Taxes
Redirect your state tax dollars to directly fund life-changing scholarships for students in your community, and receive a 90% tax credit.
What is the PA Tax Credit Program?
The state of Pennsylvania allows Businesses and Individuals to participate in EITC/Pre-K and OSTC programs by contributing through a Special Purpose Entity (SPE). In return, contributors can receive a 90% Pennsylvania state tax-credit on their contribution.
EITC supports scholarships for eligible students attending private schools.
OSTC provides scholarships to students residing in low-achieving public schools.
How It Works
You Redirect Your Taxes
You control how your state taxes are applied instead of sending all your tax dollars to Harrisburg.
Students Benefit Directly
The redirected funds are used to provide scholarships to directly benefit qualified students.
You Receive 90% Credit
In return for your contribution, you receive a 90% Pennsylvania state tax-credit, offsetting your tax liability.
By participating in the Pennsylvania EITC you’re not making an additional contribution —
you’re simply choosing to put your tax dollars to work for education in your community.
Where Do I Fit? – Steps to Participate
Choose your path to start redirecting your taxes today.
Special Purpose Entity
Participate with Guaranteed Credits (Business and Individual)
Individuals
- Eligibility: A business owner, an employee of a for-profit business, OR meet one of the qualifications below if you work for a non-profit or government:
- File jointly and your spouse works for a for-profit business
- Own (or purchase) at least one share of a dividend-producing, Pennsylvania tax-paying company (e.g., a public company like Apple, Comcast, or a local utility or bank).
Requirements
- 💰 Minimum PA Tax Liability: $1,000
- 📆 2-Year Commitment Required
- 📄 Joinder Agreements Accepted Year-Round
- 🎟️ Credits awarded based on availability
For Businesses Participating
- Commit to a 2-year participation and contribution
- Receive tax credits for your business or pass credits down to the individual
- To pass credits down, your business must complete and submit a separate REV-1123 form when filing taxes
Participate Directly
Register Directly with the State (Business Only)
Eligibility
- ✔️ Corporations, LLCs, S-corps, and partnerships paying PA business taxes.
- ❌ No sole proprietors or individuals.
Returning Participant
- ✔️ Previously approved
- ✔️ Gave consecutively (no gap)
- 📅 Apply on May 15
New Participants
- 🆕 First-time or lapsed donor
- 📅 Apply on July 1
- 🎟️ Credits awarded by lottery
Learn More
Disclaimer: When participating as a business, the 90% tax credit is allocated proportionally based on each participant’s ownership or contribution share within the contributing entity. Children’s Tuition Fund is not a tax advisor and does not provide tax advice. Participants should consult their own tax advisor regarding specific tax benefits and eligibility.
The Impact of Your Contribution
Your contribution supports:
Tuition assistance for qualified families.
Access to Christ-centered, high-quality education.
Opportunities to learn in an environment that integrates faith and academics.
Enhancement of a diverse workforce rooted in Christian values.
