Pennsylvania school vouchers do not currently exist as an enacted program. The most prominent voucher-style proposal, the Pennsylvania Award for Student Success (PASS) Scholarship Program, was laid on the table in the Senate in November 2025 and has not become law.1Pennsylvania General Assembly. Senate Bill 10 What Pennsylvania does have, right now, are two tax credit scholarship programs that help thousands of families pay private school tuition: the Educational Improvement Tax Credit (EITC) and the Opportunity Scholarship Tax Credit (OSTC). If you came looking for a voucher, these are the programs to apply to today.
What Is Available Right Now
Both EITC and OSTC work the same way behind the scenes. Businesses donate to approved scholarship organizations and receive a Pennsylvania tax credit worth 75 percent of the donation, or 90 percent if they commit to two consecutive years. Those scholarship organizations then award money to eligible families. You don’t apply to the state. You apply to a participating scholarship organization, and the scholarship goes toward tuition and fees at a private school of your choice.
EITC: Open to Families Statewide
The Educational Improvement Tax Credit has run since 2001 and is the broader of the two programs. There is no requirement that your child attend or live near a low-performing public school. Any income-eligible student in Pennsylvania can receive an EITC scholarship.
Household income can reach $116,055, plus $20,428 for each dependent in the household.2Pennsylvania Department of Community and Economic Development. Educational Improvement Tax Credit Program (EITC) A family of four with two dependent children can earn roughly $157,000 and still qualify. The maximum business tax credit is $750,000 per year per contributor, which shapes the overall pool of money available.
OSTC: Tied to Low-Achieving School Boundaries
The Opportunity Scholarship Tax Credit uses the same funding mechanism and the same income limits as EITC, but it narrows eligibility by geography. To qualify, your child must live within the attendance boundaries of a public school ranked in the bottom 15 percent statewide on combined PSSA math and reading scores.3Pennsylvania Department of Community and Economic Development. Opportunity Scholarship Tax Credit Program (OSTC)
Scholarship amounts under both programs vary. The state does not set an award size; the scholarship organization does. Some awards cover a few hundred dollars, others cover most of a tuition bill. Funding is capped by the pool of business contributions, so applications submitted earlier in the cycle have a better shot. The combined annual cap on tax credits across both programs is $630 million.
Which Program Fits Your Family
- If your income is under $116,055 (plus $20,428 per dependent) and you live anywhere in Pennsylvania, apply to an EITC scholarship organization.
- If you meet that same income limit and live inside the attendance zone of a bottom-15-percent public school, you can apply through OSTC as well. Families often qualify for both.
- If your income is above the EITC/OSTC thresholds, no state-funded private school aid is currently available to you.
Scholarship organizations publish their own application windows, documentation requirements, and preferred partner schools. Pick the organization first, then follow its process.
The PASS Proposal and Where It Stands
The PASS program is what people usually mean when they ask about Pennsylvania vouchers. It first appeared in the 2023–2024 session as Senate Bill 795, called “Lifeline Scholarships.”4Pennsylvania General Assembly. Senate Bill 795 Legislators reintroduced the concept in 2025 as Senate Bill 10, renaming it PASS and targeting a 2026–2027 launch. The bill cleared the Senate Education Committee but was tabled in November 2025.1Pennsylvania General Assembly. Senate Bill 10 It is not law. Nothing can be applied for.
What made PASS different from EITC and OSTC is that it would have sent state dollars directly into individual scholarship accounts, bypassing the business tax credit structure. The money would follow the child. That is the feature that defines it as a true voucher-style program, and it is also what drew the strongest opposition.
If PASS or something like it is revived, the terms proposed in SB 10 are a reasonable guide to what might return. The proposal set two eligibility rules: the student had to live inside a bottom-15-percent school’s attendance boundary, and the family had to fall under an income cap tied to the federal poverty level.5Pennsylvania General Assembly. Pennsylvania Award for Student Success Scholarship Program At 250 percent of the 2026 federal poverty guideline, that would put the cap for a family of four around $82,500.6U.S. Department of Health and Human Services. 2026 Poverty Guidelines A revived bill could set different numbers.
The proposed scholarship amounts were:
- Half-day kindergarten: $2,500 per year
- Full-day kindergarten through 8th grade: $5,000 per year
- 9th through 12th grade: $10,000 per year
- Students receiving special education services: $15,000 per year
Funds could cover tuition, school-related fees, and special education services at a participating nonpublic school. Homeschooling expenses were excluded, as were schools that did not register as program participants.
Before You Switch: Special Education Rights You May Lose
If your child has an Individualized Education Program (IEP), read this before enrolling in any private school through a scholarship or voucher. Under federal law, a child who uses a state-funded voucher or scholarship to attend private school is classified as “parentally placed” in that private school.7U.S. Department of Education. Questions and Answers on Serving Children with Disabilities Placed by Their Parents in Private Schools That classification changes everything about what services your child is entitled to.
In a public school, a child with an IEP has an individual legal entitlement to a free appropriate public education (FAPE). The district must deliver the services the IEP calls for. Move that child to a private school through a scholarship, and the individual FAPE entitlement goes away. The child may receive some “equitable services” paid for by the local district, but those services are not guaranteed to match the IEP, and the district, after consulting with private school officials, decides what to offer.8U.S. Department of Education. IDEA Parentally-Placed Private School Children with Disabilities You lose the right to challenge those decisions through IDEA’s due process system on an individual basis.
A state cannot require you to formally give up your child’s special education rights as a condition of using a scholarship.7U.S. Department of Education. Questions and Answers on Serving Children with Disabilities Placed by Their Parents in Private Schools The change in what you actually receive happens anyway, because it flows from the switch to private school enrollment. Before you commit, compare the specific supports the private school will provide against what the IEP currently delivers.
Two Other Things to Check Before Enrolling
How Scholarship Money Is Taxed
Scholarship funds spent on tuition, fees, books, supplies, and equipment required for enrollment are generally tax-free under federal law.9Internal Revenue Service. Publication 970, Tax Benefits for Education Money applied to room and board, transportation, or other personal expenses is not. For most EITC and OSTC families, the scholarship goes straight to the school for tuition and required fees, so there is nothing to report as income. Keep receipts in case the IRS asks.
Whether the Private School Participates in School Meals
If your family currently relies on free or reduced-price meals at a public school, confirm the private school’s meal setup before enrolling. The National School Lunch Program operates in nonprofit private schools, but only in schools that opt in.10Food and Nutrition Service. National School Lunch Program For-profit private schools cannot participate at all. Ask the school directly.