Children's Tuition Fund Pennsylvania - Information for Contributors

Individuals and businesses with Pennsylvania tax liability can take advantage of the EITC Tax Credit Program by becoming part of a Special Purpose Entity.

Steps to Participate

 1. Individuals, 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).

SPE Joinder Agreement – If you would like to participate in a Special Purpose Entity (SPE), please complete and submit this form and we will reach out to you when availability in an SPE opens.


Alternative Business Option – Approved participation not guaranteed

           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 complete the Business Commitment Form and email to

3. Submit form

4. Application approval by DCED

5. Contribute to CTF

6. Forward receipt to DCED

7. Receive tax credit

SPE Frequently Asked Questions

2023 K-1 Documents have been sent from with a secure link to download your K-1. If you do not see this email in your inbox, please check your spam folder. If it is not in your spam folder, email to have it resent.

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.
OSTC $750,000 75% – 1 yr.
90% – 2 yr.
PKSO $200,000 100% 1st $10k
90% on bal.

Information for Parents and Schools: