Pennsylvania CTF - Information for Contributors

Pennsylvania businesses can participate either in the EITC or the OSTC Tax Credit Program and Individuals can also take advantage of the Tax Credit Programs by becoming part of a Special Purpose Entity.

• Steps for Businesses

1. Choose program, EITC, PRE-K, or OSTC

2. Complete online application

EITC Click Here

OSTC Click Here

(If you would like assistance completing your application please contact Catherine Long at catherine_long@acis.org.)

3. Submit form

4. Application approval by DCED

5. Contribute to CTF

6. Forward receipt to DCED

7. Receive tax credit

• Steps for Individuals

1. Business owners or employees of a business can join a special purpose entity (selected special purpose entity is a business.)

2. SPE applies to Pennsylvania for tax credits

3. Tax credits (90%) passthrough to individual members of the special purpose entity toward personal tax liability (K-1).

About Children's Tuition Fund

Program Totals

Program Maximum Credit for Businesses to Contribute % Tax Credit Total Program Funding
EITC $750,000 75% – 1 yr.
90% – 2 yr.
$135,000,000
OSTC $750,000 75% – 1 yr.
90% – 2 yr.
$50,000,000
PKSO $200,000 100% 1st $10k
90% on bal.
$12,500,000

Information for Parents and Schools: