Businesses authorized to do business in Pennsylvania who are subject to one or more of the following taxes are eligible to participate in the OSTC Program:
Additionally, most subchapter s-corporations are now able to participate passing through the tax credit on their personal income tax.
For the complete business guidelines, please click here.
Businesses must file their applications to the Department of Community and Economic Development (DCED) electronically through the single online application website. For a user guide on how to file the electronic application, please click here.
More information about the OSTC Program can be found by visiting the DCED website.