Ligouri Academy Makes the Case for Education Tax Credits

Sometimes life happens and jars you back to priorities.

With days until the election, my intention had been to write about the issues and elections of 2026, with a preview of 2028. I want to examine the changes in tactics, party bases, and even culture determining 2026, which in turn lays the groundwork for 2027 and 2028. 

But then, amid the political madness, there’s Ligouri Academy, a non-public high school – with 350 students in its tenth year – in Philadelphia’s Kensington.

Ligouri is a story of hope, success, and a wonderful example making the case for education tax credits without lobbyists or public relations. The school – its staff, students, and alumni – remind us what “tax credits” and “school choice” mean in real-life terms.

I hesitate to describe the high school as “private” because it’s now located in the former St. Ann’s elementary school after initially opening in portions of a closed factory. I further hesitate because the tuition is far less than St. Joe’s Prep, let alone Germantown Academy.

Plus, no student is ever turned-away because of his or her family’s inability to pay.

Marrone convinced donors to invest time, treasure, and talent. Then he set forth a “Bat-signal” to attract teachers and administrators who share his mission for education – and the belief in the inherent value and possibility of every child.

How does Ligouri make it work with an academy education in Kensington, serving students from the poorest zip codes?

Ligouri empowers teachers and staff and respects the value and potential of each student. There are goals, expectations, and the work-ethic to get it done. They do not leave any students behind.

Did I mention 100% graduation rates? (A national Yass-prize winning school for innovation and success?)

A graduate from the class of 2025, Hasan Abdul-Rahman spoke at the event. After more bumps in life’s road than anyone deserves, through fate (I prefer “divine intervention”), this driven young man found Ligouri and turned his life around … then had to move. And then, with their help, he was able to come back, graduate, and is on the path to a career in the medical field. Hasan spoke not only of their care, but of the positive expectations placed on him – and how it raised his expectations for himself. It also raised his eyes to the horizon.

It costs tens of thousands of dollars for their building, care, mentoring and education – and the 5-star results that go with it.

The costs are met by donations, their annual dinner-celebration fundraising, and over $5 million dollars raised through Pennsylvania’s Education Tax Credit program.  Individuals, small businesses, and major corporations donating to help Ligouri students through one of several state-certified, non-profit scholarship organizations (SOs). Ligouri students get aid from some local SOs such as BLOCS, Foundation for Jewish Day Schools, and Foundation for Catholic Education. 

Without the $5 million in voluntarily-donated education tax credits, Ligouri would not exist. 350 lives lost to … who knows. 

Now—with the help of U.S. Sen. Dave McCormick and U.S. Reps. like Brian Fitzpatrick and Ryan McKenzie, there is a federal education tax credit program that launches in 2027. But each state must declare to opt-in in order for its residents to be able to give to SOs in their own state.

Pennsylvania is one of about a dozen states that hasn’t made a final decision. This has to be made by December 31.

With an additional federal tax credit, taxpayers would get to donate up to $1,700 of the federally-owed taxes to SOs to help would-be students at Ligouri – or West Catholic, Jack Barrack Hebrew Academy, or even South Philadelphia High School.

Ligouri could serve even more students. It would mean more futures saved and more horizons lifted.

This goes beyond partisan politics and any unnecessary debates about “public” versus “non-public” schools. They’re all our children.

And, the federal tax credit program would not cost taxpayers one penny.

On behalf of Hasan, the 350 students at Ligouri, and the dozens of teachers and staff: Gov. Shapiro please say “yes.” Opt into the federal tax credit program.

If you have any doubts, visit Ligouri.

Guy Ciarrocchi is a Senior Fellow at the Commonwealth Foundation. He writes for RealClear Pennsylvania and Broad+Liberty. Follow Guy @PhilaFreedomGuy