{"status":200,"message":"Success","data":{"id":"7d64229c-5ac3-5cbb-9941-144a53ee88f9","title":"Opportunity Scholarship Tax Credit (OSTC)","identifiers":{"otherIds":{"opp:opengrants:program":{"registry":{"code":"opp:opengrants:program","url":"https://opengrants.io/common-grants/registries/opp-opengrants-program.json"},"id":"pa:dced-opportunity-scholarship-tax-credit"},"opp:pennsylvania:system":{"registry":{"code":"opp:pennsylvania:system","url":"https://pa.api.cg.a6lab.ai/common-grants"},"id":"f2827bc4-901e-5654-9302-c806c6810e38"}}},"status":{"value":"open","description":"Accepting applications"},"description":"The program provides tax credits to eligible businesses contributing to an Opportunity Scholarship Organization. Business contributions are then used by Opportunity Scholarship Organizations to provide tuition assistance in the form of scholarships to eligible students residing within the boundaries of a low-achieving school to attend another public school outside of their district or nonpublic school. A low-achieving school is defined as a public elementary or secondary school ranking in the bottom 15 percent of their designation as an elementary or secondary school based upon combined math and reading Pennsylvania System of School Assessment (PSSA) scores. Sspecific dates: 5/15/2024: Business applicants who have fulfilled their 2-year commitment and wish to reapply in FY 24/25 to renew their 2-year commitment and Businesses who are in the middle of their 2-year commitment., 7/1/2024: All other businesses including initial applicants and those applicants wishing to submit an additional application on top of their previously submitted 2-year commitment.","funding":{"details":"Tax credits equal to 75 percent of its contribution up to a maximum of $750,000 per taxable year; can be increased to 90 percent of the contribution, if a business agrees to provide same amount for two consecutive tax years.  Total program funding is $50 million."},"funders":{"primary":{"id":"6c5c3569-88fe-59e7-81f6-f27654f23c83","name":"Department of Community and Economic Development","identifiers":{"otherIds":{"org:opengrants:funder":{"registry":{"code":"org:opengrants:funder","url":"https://opengrants.io/common-grants/registries/org-opengrants-funder.json"},"id":"4501815b-4b3d-4a90-8917-eb34df058c1a","allIds":[{"id":"4501815b-4b3d-4a90-8917-eb34df058c1a","status":"active"},{"id":"aaf6de87-c626-4693-be09-0c2691c5baa9","status":"active"},{"id":"87848b34-5774-4c0b-9dc9-c6534b13fb8c","status":"active"},{"id":"e23775e3-33a5-4145-affd-fdc64751b5eb","status":"active"}]},"org:us:pa:agency":{"registry":{"code":"org:us:pa:agency","url":"https://opengrants.io/common-grants/registries/org-us-pa-agency.json"},"id":"DCED"}}}}},"keyDates":{"postDate":{"name":"Opportunity posted","eventType":"singleDate","date":"2024-01-02"},"closeDate":{"name":"Application deadline","eventType":"other","details":"Ongoing","description":"Listing open through Dec 31, 2035"},"otherDates":{"cycle":{"name":"Application cycle","eventType":"other","details":"Reoccurring"}}},"acceptedApplicantTypes":[{"value":"for_profit_small_business","description":"Business"},{"value":"for_profit_not_small_business","description":"Business"}],"source":"https://dced.pa.gov/programs/opportunity-scholarship-tax-credit-program-ostc/","customFields":{"contactInfo":{"name":"contactInfo","fieldType":"object","value":{"name":"Tax Credit Office","email":"ra-eitc@pa.gov","phone":"717.787.7120"},"description":"Program contact","schema":"https://commongrants.org/custom-fields/contactInfo"},"eligibilityCriteria":{"name":"eligibilityCriteria","fieldType":"object","value":{"details":"Businesses authorized to do business in Pennsylvania who are subject to one or more of the following taxes:; Personal Income Tax; Capital Stock/Foreign Franchise Tax; Corporate Net Income Tax; Bank Shares Tax; Title Insurance & Trust Company Shares Tax; Insurance Premium Tax (excluding unauthorized, domestic/foreign marine); Mutual Thrift Tax; Malt Beverage Tax; Surplus Lines Tax"},"description":"Who is eligible, in the funder's words","schema":"https://commongrants.org/custom-fields/eligibilityCriteria"},"additionalInfo":{"name":"additionalInfo","fieldType":"object","value":{"url":"https://www.pa.gov/grants","description":"Department of Community and Economic Development grants page"},"description":"Where the agency publishes its programs","schema":"https://commongrants.org/custom-fields/additionalInfo"},"fundingInstrument":{"name":"fundingInstrument","fieldType":"string","value":"tax credit","description":"grant, loan, grant+loan, tax credit, rebate, in-kind or other","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"fundingSource":{"name":"fundingSource","fieldType":"string","value":"State","description":"State, Federal, Federal and State, or Other","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"lastSyncedAt":{"name":"lastSyncedAt","fieldType":"string","value":"2026-11-09T06:04:45Z","description":"When the OpenGrants record data behind this opportunity was last refreshed (UTC)","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"stateCode":{"name":"stateCode","fieldType":"string","value":"PA","description":"USPS code of the state whose agency offers this funding","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"agencyKey":{"name":"agencyKey","fieldType":"string","value":"dced","description":"Portal key of the administering agency","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"agencyAbbrev":{"name":"agencyAbbrev","fieldType":"string","value":"DCED","description":"Administering agency abbreviation","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"agencyUrl":{"name":"agencyUrl","fieldType":"string","value":"https://www.pa.gov/en/agencies/dced.html","description":"Administering agency website","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"categories":{"name":"categories","fieldType":"array","value":["Housing, Community and Economic Development"],"description":"Portal categories","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"applicantTypes":{"name":"applicantTypes","fieldType":"array","value":["Business"],"description":"Portal applicant types","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"purpose":{"name":"purpose","fieldType":"string","value":"Students and Parents\nHow to apply for a scholarship\nBusinesses\nApplication Guide for Businesses\nThe program provides tax credits to eligible businesses contributing to an Opportunity Scholarship Organization.","description":"One-line purpose","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"estimatedAmounts":{"name":"estimatedAmounts","fieldType":"string","value":"Tax credits equal to 75 percent of its contribution up to a maximum of $750,000 per taxable year; can be increased to 90 percent of the contribution, if a business agrees to provide same amount for two consecutive tax years.  Total program funding is $50 million.","description":"Estimated award amounts, as published","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"howToApply":{"name":"howToApply","fieldType":"string","value":"Businesses\nPennsylvania businesses can begin applying for Opportunity Scholarship Tax Credits through the Enterprise eGrants System .  DCED will no longer require applicants to mail the signed signature page.","description":"How to apply","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"electronicSubmission":{"name":"electronicSubmission","fieldType":"string","value":"url: https://grants.pa.gov/;","description":"Where applications are submitted (url: … or email: …)","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"cycle":{"name":"cycle","fieldType":"string","value":"Reoccurring","description":"Application cycle pattern","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"nextDeadlineDisplay":{"name":"nextDeadlineDisplay","fieldType":"string","value":"Rolling","description":"What the portal shows as the next deadline","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"deadlineSource":{"name":"deadlineSource","fieldType":"string","value":"editorial","description":"editorial, record or cycle","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"programSlug":{"name":"programSlug","fieldType":"string","value":"dced-opportunity-scholarship-tax-credit","description":"Stable program slug within the portal","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"programUrl":{"name":"programUrl","fieldType":"string","value":"https://opengrants.io/grants-in-pennsylvania/#p-dced-opportunity-scholarship-tax-credit","description":"Program card on the portal page","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"upstreamSource":{"name":"upstreamSource","fieldType":"string","value":"pennsylvania","description":"Upstream CommonGrants API this record is also served by (src/data/state-portals/upstreams.json)","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"bindingMode":{"name":"bindingMode","fieldType":"string","value":"upstream","description":"record, upstream, pending-import or none","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"verifiedOn":{"name":"verifiedOn","fieldType":"string","value":"2026-10-29","description":"Date the official page was last checked","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"},"cardStatus":{"name":"cardStatus","fieldType":"string","value":"published","description":"published, needs_review or retired","schema":"https://opengrants.io/common-grants/schemas/state-portal-v1.json"}},"createdAt":"2026-11-05T14:54:49Z","lastModifiedAt":"2026-11-05T14:54:49Z","competitions":[],"awards":[]}}