The Opportunity Scholarship Tax Credit Program provides scholarships to eligible students who wish to attend a participating public or nonpublic school of their choice.
The Opportunity Scholarship Tax Credit Program allows businesses to contribute to an opportunity scholarship organization that provides funding to eligible students who reside within the attendance boundaries of a low-achieving school. A “low-achieving school” is defined as a public elementary or secondary school in Pennsylvania that ranks in the bottom 15 percent of its designation as an elementary or secondary school based on combined math and reading scores on the most recent PSSA. This term does not include a brick-and-mortar charter school, cyber charter school or area vocational-technical school. Students (including students entering kindergarten) who reside within the boundaries of a low-achieving school as of the first day of classes will be eligible to apply for an opportunity scholarship.