The Friedman Foundation for Educational Choice

Advancing Milton and Rose D. Friedman's Vision of School Choice for All Children

South Carolina - Educational Credit for Exceptional Needs Children

Enacted 2013 • Launched 2014 • Tax-Credit Scholarship

South Carolina allows individuals, partnerships, corporations, and similar entities to claim a 100 percent tax credit for contributions to approved Scholarship Funding Organizations (SFOs), nonprofits that provide private school scholarships. Individuals, partnerships, corporations, and similar entities can claim tax credits up to 60 percent of their tax liability; however, married couples filing separate returns may only claim half of the tax credit allowed had they filed jointly. The total amount of tax credits awarded statewide is limited to $8 million.

Latest Stats (2013-14)

  • Students participating: N.A.
  • Schools participating: N.A.
  • Scholarship organizations: N.A.
  • Average scholarship value: N.A.

Program Details

Student Funding
The maximum scholarship amount an SFO may award is $10,000. Scholarships may be used for tuition, transportation, textbook expenses, or any combination of these at qualifying private schools.

Student Eligibility
Students are eligible to receive scholarships if they have been designated by the South Carolina Department of Education as meeting the federal definition of a “child with a disability” (34 CFR 300.8). Additionally, a student’s parents must believe the assigned public school district does not sufficiently meet the student’s needs.

Legal Developments
No legal challenges have been filed against the program.

Rules & Regulations
• Income Limit: None
• Prior Year Public School Requirement: None
• Geographic Limit: Statewide
• Enrollment Cap: None
• Scholarship Cap: $10,000
• Testing Mandates: State achievement tests or nationally recognized norm-referenced tests
• Credit Value: 100 percent tax credit for 60 percent of tax liability
• Total Credit Cap: Yes
• Budget Cap: $8 million

Governing Statutes
S.C. State Budget Proviso 1.85

Friedman Contact
Robbie Rhinesmith | robbie@edchoice.org

Related Research

6/1/2007 The High Cost of South Carolina’s Low Graduation Rate

Related News

3/12/2014 National Review Online | Choosing to Learn
1/23/2014 U.S. voucher, school choice enrollment reaches record high
8/15/2013 Sharing your story in “The ABCs” can be as easy as one, two, three
8/6/2013 Stateline | Tax Dollars for Private School Tuition Gain in States

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