This paper reports results from a fiscal analysis of Pennsylvania SB 299, a proposal to expand the state's two tax-credit scholarship programs. Pennsylvania currently has two programs in operation, the Educational Improvement Tax Credit (EITC) Program and the Opportunity Scholarship Tax Credit (OSTC) Program. This paper is organized as follows. First, it provides context to help policy makers and stakeholders evaluate the fiscal costs and benefits of the state's two tax-credit scholarship programs and their expansion under SB 299. It then explains the data and methods used to conduct a fiscal analysis of the programs and SB 299. Next it reports results from the analysis. Finally, it provides concluding thoughts.