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# FundEDU

## Sitemaps
- [XML Sitemap](https://www.fundedu.org/sitemap_index.xml): Includes all crawlable and indexable pages.

## Posts
- [7 takeaways from debate between Gov. Josh Shapiro and Treasurer Stacy Garrity](https://www.fundedu.org/7-takeaways-debate-gov-josh-shapiro-treasurer-stacy-garrity/): Gov. Josh Shapiro and Treasurer Stacy Garrity clashed on data centers, costs, skill games and whether Pennsylvania should opt in to the federal Education Freedom Tax Credit.
- [Cardinal Blase Cupich Urges Governor Pritzker to Opt In to the Federal Scholarship Tax Credit](https://www.fundedu.org/cardinal-blase-cupich-urges-governor-pritzker-opt-in-federal-scholarship-tax-credit/): Cardinal Blase Cupich urges Illinois families to ask Governor Pritzker to opt in to the new Federal Scholarship Tax Credit, which could bring up to $2 billion to Illinois schools.
- [Start with the SGO: what the Federal Scholarship Tax Credit rules mean for private schools](https://www.fundedu.org/fstc-rules-private-schools-start-with-the-sgo/): The new federal rules make the scholarship granting organization (SGO) the first question for private schools. Here is what changed and what to do before 2027.
- [The Federal Scholarship Tax Credit rules are out: the public-school questions, answered](https://www.fundedu.org/public-schools-rules-questions-answered/): What Treasury's new rules for the Federal Scholarship Tax Credit mean for public schools: what is set, what is proposed, and what to do now.
- [Eight questions private schools need the Federal Scholarship Tax Credit rules to answer](https://www.fundedu.org/private-schools-questions-before-the-rules/): Updated Oct. 2: Treasury has released the Federal Scholarship Tax Credit rules. This Sept. 30 post lists what private schools needed them to answer.
- [What public schools should watch for when the Federal Scholarship Tax Credit rules publish](https://www.fundedu.org/public-schools-rules-cleared-white-house/): Updated Oct. 2: Treasury has released the Federal Scholarship Tax Credit rules. This Sept. 30 post lists what public schools needed them to answer.
- [Devon Energy Gift Covers Dual Enrollment Costs at Nearly 70 Pennsylvania Schools](https://www.fundedu.org/devon-energy-gift-covers-dual-enrollment-costs-pennsylvania-schools/): Devon Energy’s $150,000 EITC gift to Penn College covers dual enrollment fees at nearly 70 Pennsylvania high schools and career and technology centers.
- [Brad Pietryga: Educational choice is not an attack on public schools](https://www.fundedu.org/brad-pietryga-educational-choice-is-not-an-attack-on-public-schools/): In her op-ed “Finish the work for public school students” (Aug. 30, TribLive) Susan Spicka, executive director of Education Voters of PA, argues that supporting educational choice amounts to abandoning Pennsylvania’s public schools. As someone who attended public school and teaches in a private school, I reject that false choice.
- [Capital Blue Cross Grants Support Innovative & Healthy Education Initiatives](https://www.fundedu.org/capital-blue-cross-grants-support-innovative-healthy-education-initiatives/): Original Article :  Capital Blue Cross
- [Update: One Big Beautiful Bill Act’s SGO Tax Credits—Treasury’s Proposed Rules and Roth&Co’s Suggested Revisions](https://www.fundedu.org/update-one-big-beautiful-bill-acts-sgo-tax-credits-treasurys-proposed-rules-and-rothcos-suggested-revisions/): As part of President Trump’s One Big Beautiful Bill Act (OBBBA), Congress enacted Internal Revenue Code §25F, creating a new federal income tax credit for individuals who contribute to Scholarship Granting Organizations (SGOs). The statute is intended to encourage private donations to support elementary and secondary education scholarships, while establishing baseline requirements for how those funds may be raised and used.
- [The $1,700 Credit Is Not a Cut to Your School Budget](https://www.fundedu.org/the-1700-credit-is-not-a-cut-to-your-school-budget/): FundEDU founder Jeff Wilson explains why the new $1,700 Education Freedom Tax Credit is a federal credit—not a cut to local school district budgets—and how public schools can benefit from it.
- [EDS Program: Key Changes for the 2026-27 School Year](https://www.fundedu.org/eds-program-key-changes-for-the-2026-27-school-year/): Here is a breakdown of the key changes introduced for the 2026-27 school year program:
- [What Families Actually Pay: A Free Worksheet for Counting Every School Cost](https://www.fundedu.org/what-families-actually-pay-free-school-fee-worksheet/): A free FundEDU worksheet, in public-school and private-school versions, that turns a year of fees beyond tuition into three numbers and a list — so you know what families actually pay before the 2027 scholarship program.
- [Read Your Own Fee Schedule Again](https://www.fundedu.org/read-your-own-fee-schedule-again/): FundEDU founder Jeff Wilson explains why the new federal scholarship tax credit covers far more than tuition’fees, tutoring, technology, transportation and more’and why every school leader should recount their fee schedule now.
- [Charisse Jefferson: This scholarship changed my granddaughter’s life. More Pennsylvania kids deserve the same opportunity.](https://www.fundedu.org/charisse-jefferson-scholarship-changed-granddaughters-life-pennsylvania-kids-deserve-opportunity/): Charisse Jefferson shares how a Pennsylvania EITC scholarship kept her granddaughter Aziyah at West Catholic High School — and why the state must expand school-choice scholarships so more families get the same chance.
- [Will the New Federal Scholarship Credit Compete With Your Annual Fund?](https://www.fundedu.org/will-the-new-federal-scholarship-credit-compete-with-your-annual-fund/): Every head of school and development director hears about the Federal Scholarship Tax Credit and asks the same question within about thirty seconds: "Will this eat into our annual fund?"
- [Peoples Security contributes to local educational organizations](https://www.fundedu.org/peoples-security-contributes-to-local-educational-organizations/): Through the Pennsylvania Educational Improvement Tax Credit program, Peoples Security Bank & Trust contributed $1,572,581.46 in 2025 to support educational organizations across its service footprint. The EITC program allows businesses to support education by directing a portion of their state tax obligations to a qualified scholarship organization, educational improvement organization and/or a prekindergarten scholarship organization. PSBT’s EITC contributions helped fund scholarship programs, classroom materials, educational supplies, school grants and specialized academic initiatives designed to expand access to quality education. In total, 110 organizations benefited from these funds. The EITC program plays a critical role in expanding educational opportunities across Pennsylvania by encouraging private-sector support for innovative and impactful programs. Representatives from PSBT and Pennsylvania private schools, scholarship organizations, pre-K programs, school districts, colleges and universities recently gathered at PSBT’s Corporate Center in Moosic to celebrate the bank’s 2025 contributions.
- [Democratic lawmakers on wrong side of school choice](https://www.fundedu.org/democratic-lawmakers-on-wrong-side-of-school-choice/): Democratic lawmakers -- specifically, Gov. Josh Shapiro and Pennsylvania House Democrats -- are feeling the heat after waging a losing battle on an issue that is near and dear to so many Pennsylvanians: educational choice. Their recent legislative attack, which would have taken away thousands of scholarships from Pennsylvania students, reveals how out of touch these lawmakers are on the issue.
- [Pennsylvania’s 2026-27 Budget: What It Means for Schools, Scholarships, and the Families Who Depend on Both](https://www.fundedu.org/pennsylvanias-2026-27-budget-what-it-means-for-schools-scholarships-and-the-families-who-depend-on-both/): On Sunday, July 12, Governor Shapiro signed Pennsylvania's 2026-27 state budget into law. For schools of every kind, public, private, and faith-based, this budget matters. It sets the funding environment every school in the Commonwealth will operate in this year, and the debate that surrounded it previews a decision that could reshape tax credit scholarships beginning in the 2027-28 school year.
- [Why Faith-Based Schools Should Be Paying Attention](https://www.fundedu.org/why-faith-based-schools-should-be-paying-attention/): Two weeks ago, in a hotel lobby outside Chicago, a superintendent from a set down her coffee and asked me the question I was hoping to hear. It was not about the money.
- [What 100 School Leaders Taught Me about FSTC in Chicago](https://www.fundedu.org/what-100-school-leaders-taught-me-about-eftc-in-chicago/): I just spent four days in Chicago at the Partners in Mission National Advancement Summer Institute, in a room with more than 600 Catholic school leaders from across the country. I went to talk about the incredible impact that Tax Credits have had on Education in Pennsylvania, as well as our hopes for the Federal Scholarship Tax Credit. I left having talked with more than a hundred presidents, principals, and advancement directors, one conversation at a time, and I want to share the single most important thing I heard. It was not a question about Treasury rules (which are still pending) or opt-in deadlines. Instead, there was a major concern, and it surfaced again and again, usually phrased something like this: "This sounds great, but we do not have the major donors to make another program work." I understand the fear. But that understanding has the FSTC exactly backwards, which is part of what I find so exciting about this new program.
- [Real Families. Real Scholarships. Real Change.](https://www.fundedu.org/real-families-real-scholarships-real-change/): After more than a decade in Pennsylvania's scholarship world, I have learned that there is a consistent pattern to the school choice discussion. The names change. The town changes. The essential parts of the story do not.
- [Policy Recommendations for the Pennsylvania EITC Program](https://www.fundedu.org/policy-recommendations-for-the-pennsylvania-eitc-program/): Beginning January 1, 2027, federal law (IRC Section 25F, enacted in 2025) gives individual taxpayers a dollar-for-dollar federal income tax credit of up to $1,700 for cash contributions to approved Scholarship Granting Organizations (SGOs). The program was explicitly modeled on Pennsylvania’s EITC. Participation requires each state to opt in by submitting a list of approved SGOs to the U.S. Treasury. Pennsylvania has not yet opted in. Critically, the federal statute contains a reduction rule: a taxpayer’s federal credit is reduced by any credit allowed on their state tax return for qualified contributions made by the taxpayer. How Pennsylvania’s statute is worded determines whether that reduction rule reaches Pennsylvania taxpayers, which is where Recommendations 1 through 3 come in.
- [25 Years of Education Improvement Tax Credit (EITC)](https://www.fundedu.org/25-years-of-education-improvement-tax-credit-eitc/): Harrisburg, Pa., May 14, 2026 — Pennsylvania’s Education Improvement Tax Credit (EITC) turns 25 this year. Since its creation in 2001, the highly successful program has awarded more than 1 million scholarships in all 67 counties, according to a new report from the Commonwealth Foundation.
- [Which Colorado candidate for governor will commit to the ‘public’ in public education? | Paula Noonan](https://www.fundedu.org/which-colorado-candidate-for-governor-will-commit-to-the-public-in-public-education-paula-noonan/): The General Assembly finished its work with a flurry, not a whimper. The Joint Budget Committee (JBC) managed to outplay Gov. Jared Polis with its final amendments to the School Finance Act.
- [Philadelphia school board approves facility plan, district to close 17 schools](https://www.fundedu.org/philadelphia-school-board-approves-facility-plan-district-to-close-17-schools/): From Philly and the Pa. suburbs to South Jersey and Delaware, what would you like WHYY News to cover? Let us know!
- [My kids escaped a failing school district—now Pennsylvania lawmakers want to close that door for others | Opinion](https://www.fundedu.org/my-kids-escaped-a-failing-school-district-now-pennsylvania-lawmakers-want-to-close-that-door-for-others-opinion/): By Marcie Smith
- [Dime Bank partners with community orgs](https://www.fundedu.org/dime-bank-partners-with-community-orgs/): HONESDALE, PA — The Dime Bank has a “continued commitment to strengthening the communities it serves by supporting a wide range of local nonprofits and community initiatives,” the bank wrote recently. It participates in Pennsylvania’s tax‑credit programs, including the Educational Improvement Tax Credit (EITC), the Neighborhood Assistance Program (NAP) and the Neighborhood Partnership Program (NPP).
- [Meridian Bank Contributes $5,000 to DelVal Through EITC Program](https://www.fundedu.org/meridian-bank-contributes-5000-to-delval-through-eitc-program/): Both organizations share commitment to empowering communities through education and opportunity
- [Community Arts Center receives grant from Highmark Blue Cross Blue Shield](https://www.fundedu.org/community-arts-center-receives-grant-from-highmark-blue-cross-blue-shield/): Williamsport, Pa. — The Journey Bank Community Arts Center is pleased to announce that it has been awarded a $2,500 grant from Highmark Blue Cross Blue Shield, which will be used to support the 2026-27 Educational Series.
- [Archdiocesan Students Rally at Capitol for Education Choice, EITC Anniversary](https://www.fundedu.org/archdiocesan-students-rally-at-capitol-for-education-choice-eitc-anniversary/): Students, educators, and school choice advocates gathered at the state Capitol on May 5 for the Rockin’ the Capitol 2026 rally, organized by PA Families for Education Choice, to promote K-12 education freedom in Pennsylvania.
- [EITC vs OSTC: Which Education Tax Credit Program Is Best for Your Business](https://www.fundedu.org/eitc-vs-ostc-difference-guide/): Understanding the EITC vs OSTC difference is essential for businesses that want to maximize financial benefits while supporting education. Both programs allow companies to redirect a portion of their tax dollars into scholarship initiatives, but they differ in focus, structure, and impact.
- [How Organizations Help Businesses Maximize Education Tax Credit Opportunities](https://www.fundedu.org/education-tax-credit-facilitation/): Education tax credit programs provide businesses with a unique opportunity to reduce their tax burden while contributing to meaningful social causes. With the support of education tax credit facilitation services, these programs allow companies to redirect a portion of their tax liability toward educational initiatives, creating long-term value for both businesses and communities.
- [The Role of Schools in Education Tax Credit Scholarship Programs](https://www.fundedu.org/role-of-schools-in-scholarship-programs/): Education tax credit scholarship programs are transforming how schools access funding and how students receive quality education. These programs create a bridge between donors, scholarship organizations, and schools, enabling financial support to flow directly to students in need. For schools, understanding the role of schools in scholarship programs is essential to unlocking new funding opportunities and improving long-term sustainability.
- [St. Genevieve Students Lead Effort Urging California to Secure Billions in Federal Education Funding Amid Budget Crises](https://www.fundedu.org/st-genevieve-students-lead-effort-urging-california-to-secure-billions-in-federal-education-funding-amid-budget-crises/): PANORAMA CITY, CA, UNITED STATES, March 20, 2026 /EINPresswire.com/ -- As schools across California face mounting financial strain, students at St. Genevieve Parish Schools are asking a pointed question: why would the state turn down billions in federal education funding? Through a student-led advocacy campaign and an upcoming trip to Sacramento, they are working to ensure those dollars stay in California to benefit students statewide.
- [Tompkins Community Bank Donates $15K to the Foundation for Reading Area Community College](https://www.fundedu.org/tompkins-community-bank-donates-15k-to-the-foundation-for-reading-area-community-college/): From Reading Area Community College
- [PBST contributes over $1.5 million to local education orgs via EITC program](https://www.fundedu.org/pbst-contributes-over-1-5-million-to-local-education-orgs-via-eitc-program/): And this? "DUNMORE — Through the Pennsylvania Educational Improvement Tax Credit (EITC) Program, Peoples Security Bank & Trust (PSBT) contributed $1,572,581.46 in 2025 to support educational organizations across its service footprint. The EITC Program allows businesses to support education by directing a portion of their state tax obligations to a qualified Scholarship Organization, Educational Improvement Organization, and/or a Pre-Kindergarten Scholarship Organization. PSBT’s EITC contributions helped fund scholarship programs, classroom materials, educational supplies, school grants, and specialized academic initiatives designed to expand access to quality education. In total, 110 organizations benefitted from these funds, including private schools, scholarship organizations, pre-kindergarten programs, school districts, colleges and universities, and other nonprofit partners serving students and families throughout the Bank’s Pennsylvania footprint. Since 2015, PSBT has contributed more than $8.6 million through the EITC program. This sustained investment reflects the Bank’s long-standing commitment to strengthening the communities it serves by helping create opportunities for students to learn, grow, and succeed. “It is important to us to invest in education because strong schools help build strong communities,” said Jeffrey Drobins, Executive Vice President and Chief Lending Officer. “The EITC Program allows us to make meaningful investments that support students today while helping to strengthen our communities for the future.” The EITC Program plays a critical role in expanding educational opportunities across Pennsylvania by encouraging private-sector support for innovative and impactful programs. PSBT remains committed to participating in initiatives that promote access to education and long-term community development. For more information on the PBST, visit psbt.com."
- [Supporters of the new federal school choice tax credit pressure Pennsylvania Gov. Shapiro to opt in](https://www.fundedu.org/supporters-of-the-new-federal-school-choice-tax-credit-pressure-pennsylvania-gov-shapiro-to-opt-in/): School choice advocates and two Philadelphia lawmakers are urging Gov. Josh Shapiro to opt into a federal tax-credit scholarship program that would pay for private school tuition and other education expenses.
- [Ohio public schools now using tax credit program designed for private schools](https://www.fundedu.org/ohio-public-schools-now-using-tax-credit-program-designed-for-private-schools/): At least four public school districts have created scholarship granting organizations to offset full-day kindergarten costs, with Nordonia Hills providing 50 students full scholarships this year.Patti Sapone | NJ Advance Media for NJ.com
- [Fulton Bank supports accessible arts education through Community Arts Center donation](https://www.fundedu.org/fulton-bank-supports-accessible-arts-education-through-community-arts-center-donation/): Williamsport, Pa. — The Penn College Community Arts Center is pleased to announce a $2,500 donation from Fulton Bank through Pa.’s Educational Improvement Tax Credit (EITC) program. This contribution supports the CAC’s mission to provide accessible arts programming and cultural experiences students in the region.
- [Lewisburg students gain global prespective](https://www.fundedu.org/lewisburg-students-gain-global-prespective/): LEWISBURG — Twenty-four students from the Lewisburg Area High School (LAHS) recently attended the Gannon University Model United Nations (UN) Conference in Erie.
- [Pennsylvania pioneered school choice](https://www.fundedu.org/pennsylvania-pioneered-school-choice/): Pennsylvania has been a trailblazer in educational opportunity. Long before school choice became a national movement, the good people of our great commonwealth helped prove that empowering families — not bureaucracies — could change lives.
- [Capital Blue Cross Grants Support Community Initiatives in Lehigh Valley](https://www.fundedu.org/capital-blue-cross-grants-support-community-initiatives-in-lehigh-valley/): Capital Blue Cross supported educational community programs throughout Central Pennsylvania and the Lehigh Valley during the past year by distributing nearly $2.1 million in Educational Improvement Tax Credit (EITC) grants.
- [Rutter’s Marks $1.75 Million Donated in 2025](https://www.fundedu.org/rutters-marks-1-75-million-donated-in-2025/): Rutter’s and Rutter’s Children’s Charities have announced that in 2025, the organizations notched more than $1.75 million in charitable contributions, reinforcing the company’s commitment to supporting children, families, education and food access across the communities it serves.
- [New Tripoli Bank gives $100K to NWL Education Foundation](https://www.fundedu.org/new-tripoli-bank-gives-100k-to-nwl-education-foundation/): New Tripoli Bank has donated $100,000 to the Northwestern Lehigh Educational Foundation in order to support approved educational needs in the Northwestern Lehigh School District.
- [Will Josh Shapiro lead — or keep hiding — on school choice and girls’ sports?](https://www.fundedu.org/will-josh-shapiro-lead-or-keep-hiding-on-school-choice-and-girls-sports/): Many Democrats appear to be at odds with the progressive direction of their party, particularly on two big issues: school choice and boys in girl’s sports. As a result, grassroots organizations are taking matters in their own hands.
- [Editorial: School choice could help close Connecticut’s achievement gaps](https://www.fundedu.org/editorial-school-choice-could-help-close-connecticuts-achievement-gaps/): America’s most powerful teachers unions – the National Education Association and the American Federation of Teachers – play a strong if not dominant role in how public schools are run. Are these unions beneficial to America’s children, the great majority of whom attend public schools, or are they toxic? Consider:
- [State Joins Federal Education Tax Credit Program](https://www.fundedu.org/state-joins-federal-education-tax-credit-program/): “We want every child across our state to be in the learning environment that best fits their needs, and this tax credit opportunity will help give families that choice and provide tax relief to individuals and businesses,” Ayotte said in a press release announcing the decision. “We will continue working to provide a best-in-class education for our kids and ensure students, teachers, and their parents have the resources they need to thrive.”
- [As federal education leaders push school choice, Pittsburgh parents explore their options](https://www.fundedu.org/as-federal-education-leaders-push-school-choice-pittsburgh-parents-explore-their-options/): Over the weekend, Nicole Stitt attended the National School Choice Week Expo on Pittsburgh’s South Side, looking for a school she hopes will better suit her daughter’s learning style.
- [First Resource Bank Makes Record-Breaking $450,000 in EITC Contributions to Support Local Education, Community Growth](https://www.fundedu.org/first-resource-bank-makes-record-breaking-450000-in-eitc-contributions-to-support-local-education-community-growth/): First Resource Bank marks a record-breaking year of community investment, contributing $450,000 through the Pennsylvania Educational Improvement Tax Credit (EITC) program to support 60 local schools and educational organizations.

## Pages
- [FSTC Readiness Guide for Public Schools](https://www.fundedu.org/fstc/public-schools/readiness/)
- [Plain-language review: the Federal Scholarship Tax Credit rules for private schools](https://www.fundedu.org/fstc/rules-review-private-schools/): What the new Federal Scholarship Tax Credit rules mean for private schools, in plain words: what is settled, what is proposed and what is still open.
- [Plain-language review: the Federal Scholarship Tax Credit rules for public schools](https://www.fundedu.org/fstc/rules-review-public-schools/): What the new Federal Scholarship Tax Credit rules mean for public schools: the 2027 deadlines, a proposed simpler income check for tutoring and special needs services, and what is still open.
- [FSTC for Private Schools](https://www.fundedu.org/fstc/private-schools/)
- [EDS Worksheet Review](https://www.fundedu.org/eds/)
- [Protect Pennsylvania EITC/OSTC Scholarships: Oppose HB 2632](https://www.fundedu.org/pennsylvania-programs/protect-eitc/): Passed the House 105 to 97. Now before the State Senate.
- [Get 5 Donor Prospects for Your School](https://www.fundedu.org/offers/5-prospects/): We'll email your list within 2 business days.
- [Offers](https://www.fundedu.org/offers/)
- [District Tutoring Briefing](https://www.fundedu.org/fstc/public-schools/tutoring/): {{FSTC_TUTORING_FORM}}
- [FSTC for Public Schools](https://www.fundedu.org/fstc/public-schools/): FSTC for Public Schools The Federal Scholarship Tax Credit (FSTC) is not only a private tuition program. Public school students qualify, academic tutoring and many out-of-pocket school costs are eligible expenses, and nothing is taken from a district budget or enrollment. Get the Tutoring Briefing See Eligible Expenses What district leaders often have not heard The federal credit reached most districts described as a private school choice bill. Under the statute, the same scholarship funds can pay for academic tutoring and other educational costs for public school students. Your students qualify Eligibility runs to students who are eligible to enroll in a public K-12 school, in households under 300% of area median income. In most districts that covers the large majority of families. Tutoring and school fees are eligible Public school districts can receive scholarship dollars for several categories of expenses families currently pay out-of-pocket: pay-to-play athletic and activity fees, AP and IB exam costs, dual enrollment course fees, CTE certification fees, technology for home use, and academic tutoring. It is not a voucher Funds flow from private donors to nonprofit Scholarship Granting Organizations, and from those organizations to families. The money does not pass to or through FundEDU, and nothing leaves a district budget or enrollment. Districts may also be paid for school-provided supplementary services like extended-day programs, summer school, and credit recovery, though Treasury's resolution of the supplant question may constrain what districts can bill for. The two open questions most relevant to districts are (1) whether scholarships can pay for services already funded through public appropriations, and (2) whether off-site afterschool and summer programs qualify under Bucket 2. Treasury published its proposed and temporary rules on Oct. 2, 2026, and they do not settle either question. Treasury says separate guidance on which expenses count is coming, and it intends to issue that guidance as soon as possible. Until then, districts should plan around the confirmed-eligible categories and treat pending categories as upside. The three decisions a ready district makes in 2026 The credit takes effect January 1, 2027. These are the decisions boards are working through this year. 1. Whether to voice support for your state's opt-in A state must elect to participate before any scholarship reaches families in it. This decision gates everything else. 2. Which SGO relationship serves your families Scholarship Granting Organizations award the scholarships. Districts consider which relationship fits, and whether their education foundation plays a role. 3. How families learn about it Families apply to an SGO themselves. The districts whose families apply early are the districts that told them. Resources for districts The District Tutoring Briefing A one-page, board-ready summary of what the credit could mean for tutoring in your district. Request the Briefing Eligible Expenses What FSTC scholarships can pay for, split into confirmed by statute and pending Treasury guidance. See the List State Status Map See which states have opted in and which are pending governor action. View Map Readiness Guide for Public Schools Five steps a district can take now, with what the rules set, propose and leave open. Read the guide This page is informational and is not tax or legal advice. The federal credit is up to $1,700 per taxpayer per year, a planning figure pending final U.S. Treasury regulations. Scholarship availability depends on state participation, SGO capacity, and family application.
- [EITC & OSTC Program FAQs](https://www.fundedu.org/pennsylvania-programs/faqs/): Everything you need to know about participating in Pennsylvania's education tax credit programs.
- [Opportunity Scholarship Tax Credit (OSTC)](https://www.fundedu.org/pennsylvania-programs/ostc/): The Opportunity Scholarship Tax Credit is a Pennsylvania program that funds scholarships for students who live within the attendance boundaries of the Commonwealth's lowest achieving schools, so a family can choose a school that better fits their child. A business contributes to an organization the Commonwealth has approved, and receives a tax credit for a portion of what it gave.
- [Educational Improvement Tax Credit (EITC)](https://www.fundedu.org/pennsylvania-programs/eitc/): The Educational Improvement Tax Credit lets Pennsylvania businesses direct state tax dollars to education. A business contributes to an organization the Commonwealth has approved, and receives a tax credit for a portion of what it gave.
- [Pennsylvania’s Education Tax Credit Programs](https://www.fundedu.org/pennsylvania-programs/): Pennsylvania lets businesses and, through Special Purpose Entities, individuals direct state tax dollars to scholarships. Two programs make up the landscape today, each with its own purpose and rules.
- [Proposed Regulations: Federal Scholarship Tax Credit](https://www.fundedu.org/fstc/sources/proposed-regs/)
- [IRS Donor Claim Form and Instructions for the Federal Scholarship Tax Credit (Form 8525)](https://www.fundedu.org/fstc/sources/irs-donor-claim-form/)
- [Treasury Previews Education Freedom Tax Credit Guidance](https://www.fundedu.org/fstc/sources/treasury-press-release-2026-06-10/)
- [Preview of Forthcoming Section 25F Guidance](https://www.fundedu.org/fstc/sources/treasury-guidance-preview/)
- [IRS News Release IR-2026-76: More Than Half the States Elect to Participate in the Federal Scholarship Tax Credit (Section 25F)](https://www.fundedu.org/fstc/sources/irs-news-2026-76/)
- [IRS Program Page: Federal Scholarship Tax Credit (Internal Revenue Code Section 25F)](https://www.fundedu.org/fstc/sources/irs-program-page/)
- [Revenue Procedure 2026-6: State Advance Election to Participate Under Section 25F](https://www.fundedu.org/fstc/sources/rev-proc-2026-6/)
- [Notice 2025-70: Request for Comments on Individual Tax Credit for Qualified Contributions to Scholarship Granting Organizations](https://www.fundedu.org/fstc/sources/irs-notice-2025-70/)
- [One Big Beautiful Bill Act, Section 70411: Tax Credit for Contributions of Individuals to Scholarship Granting Organizations](https://www.fundedu.org/fstc/sources/obbba-70411c/)
- [Internal Revenue Code Section 530(b)(3): Qualified Elementary and Secondary Education Expenses](https://www.fundedu.org/fstc/sources/section-530b3/)
- [Scholarships for Qualified Elementary or Secondary Education Expenses of Eligible Students](https://www.fundedu.org/fstc/sources/section-139k/)
- [Internal Revenue Code Section 25F: Qualified Elementary and Secondary Education Scholarships (Federal Scholarship Tax Credit)](https://www.fundedu.org/fstc/sources/section-25f/)
- [FSTC Newsletter](https://www.fundedu.org/fstc/newsletter/)
- [Wyoming FSTC Status](https://www.fundedu.org/fstc/wyoming/): Opted in
- [Wisconsin FSTC Status](https://www.fundedu.org/fstc/wisconsin/): Vetoed
- [West Virginia FSTC Status](https://www.fundedu.org/fstc/west-virginia/): Opted in
- [Washington FSTC Status](https://www.fundedu.org/fstc/washington/): No decision yet
- [Virginia FSTC Status](https://www.fundedu.org/fstc/virginia/): Opted in - January 1, 2026
- [Vermont FSTC Status](https://www.fundedu.org/fstc/vermont/): No decision yet
- [Utah FSTC Status](https://www.fundedu.org/fstc/utah/): Opted in
- [Texas FSTC Status](https://www.fundedu.org/fstc/texas/): Opted in - December 10, 2025
- [Tennessee FSTC Status](https://www.fundedu.org/fstc/tennessee/): Opted in
- [South Dakota FSTC Status](https://www.fundedu.org/fstc/south-dakota/): Opted in - November 14, 2025
- [South Carolina FSTC Status](https://www.fundedu.org/fstc/south-carolina/): Opted in
- [Rhode Island FSTC Status](https://www.fundedu.org/fstc/rhode-island/): No decision yet
- [Pennsylvania FSTC Status](https://www.fundedu.org/fstc/pennsylvania/): No decision yet
- [Oregon FSTC Status](https://www.fundedu.org/fstc/oregon/): Declined
- [Oklahoma FSTC Status](https://www.fundedu.org/fstc/oklahoma/): Opted in - January 27, 2026
- [Ohio FSTC Status](https://www.fundedu.org/fstc/ohio/): Opted in
- [North Dakota FSTC Status](https://www.fundedu.org/fstc/north-dakota/): Opted in - January 26, 2026