The Children's Scholarship Fund of Pennsylvania

Business Eligibiltiy

The Educational Improvement Tax Credit  (EITC) program allows businesses paying certain taxes to redirect there tax dollars and support of schools in their local community. 

Businesses that pay the following taxes

  • PA Net Income Tax
  • PA Capital Stock Franchise Tax
  • PA Bank and Trust Company Shares Tax
  • PA Insurance Premiums Tax
  • PA Title Insurance Company Shares Tax
  • PA Mutual Thrift Institutions Tax
  • Subchapter S corporations and other business entities that pay their State business taxes under the personal income tax on PA business income

Business Application Deadlines

  • Year 1  (C-Corp) Applications can be submitted on July 1
  • Year 1  (S-Corp) Applications can be submitted on July 8
  • Year 2  (C-corp and S-Corp) Applications can be submitted on May 15



EITC Business Guidelines            SO (K12) Application            PK Application



Tax Credit Detail

  • Tax credits equal to 75% of contribution amount to a Scholarship Organization up to a maximum of $300,000 per taxable year for a 1 year commitment.

  • Tax credits equal to 90% of contribution amount to a Scholarship Organization up to a maximum of $300,000 per taxable year for a 2 year commitment.

  • Contributions to a Pre-Kindergarten Scholarship Organization a business may receive a tax credit of 100% of the first $10,000 contributed and up to 90% of the remaining amount contributed up to a maximum credit of $150,000.   

  • A business may apply for tax credits for both Scholarship Organizations (K-12) and Pre-Kindergarten Organizations for total tax credits equaling $450,000.