The Opportunity Scholarship Tax Credit Program allows businesses to contribute to an opportunity scholarship organization to provide 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 ranking in the bottom 15 percent of their designation as elementary or secondary school based on combined math and reading scores on the most recent PSSA results available on the Pennsylvania Department of Education’s website. This term does not include a brick-and-mortar charter school, cyber charter school or area vocational-technical school. Beginning in the 2012-13 school year, students residing within the boundaries of a low-achieving school as of the first day of classes will be eligible to apply for an opportunity scholarship, including a student entering kindergarten. Eligible students may include children residing within the boundaries of a low-achieving school who:
Eligible students are defined as those school-age children living in the attendance boundary of a low-achieving school as of the first day of classes and whose household income meets the following criteria:
The Pennsylvania Department of Education will annually publish a list of the bottom 15 percent of elementary schools and the bottom 15 percent of secondary schools, based on combined math and reading PSSA scores, and identify them as low-achieving schools.