Refundable Educational Credit for Exceptional Needs Children

This program is available to all South Carolina families with special needs children. Participating students must have been evaluated by a multidisciplinary team and diagnosed with one or more of the following conditions: autism spectrum disorder, deaf-blindness, deaf/hard of hearing, or developmental delay. Other conditions that qualify a student include: emotional or intellectual disability, neurodevelopmental disorder, sensory or physical impairment, orthopedic disability, or another disability or acute chronic condition that significantly impedes the student’s ability to learn and succeed in school without specialized instructional and associated supports and services. The child must attend an independent (nonpublic) school. The tax credit is worth the lesser of 1) $11,000 per student or 2) the desired school’s tuition and fees. The tax credit value is given on a dollar-for-dollar basis. There is no enrollment cap.  

Funding Mechanism:  Refundable tax credits and donations 

Universal Eligibility: ❌
Universal Usage: ❌
Universal Funding: ❌
Truly Universal: ❌

(Last updated December 16, 2025)

Qualifying expenses include tuition, fees, textbooks, and school-related transportation. 

(Last updated December 16, 2025)

View program requirements for parents, schools, and scholarship granting organizations by clicking on each hyperlink.

(Last updated December 16, 2025)

S.C. Code Ann. § 12-6-3790(H)(2) 

(Last updated July 16, 2024)