Tax-Credit Scholarship

Partners in Education Tax Credit Program

  • Enacted:
    2016
  • Launched:
    2016
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Program Stats

  • 47%

    Students Eligible

  • 1%

    Funded Eligibility

  • 1,771

    Participating Students (2024-25)

  • $2,200

    Average Account Value (2024-25)

  • 18%

    Public School Funding

  • 1

    SGO with 48 schools participating

Program Summary

This program offers a 100% tax credit to insurance companies that donate to SGOs. Students must come from families with household incomes below 150% of the FRL limit. Participating students may receive scholarships for at least three years even after their household income exceeds that amount. But they must reapply and prove that their household income is below 200% of the FRL limit. All students in foster care, regardless of household income, are eligible. The average scholarship value may not exceed 82.5% of the state’s share of the per-pupil allocation. An SGO may determine the amount of an individual scholarship, considering factors like grade level and family income. Total credits claimed cannot exceed $5 million per year, meaning roughly 2,800 students, or 1% of South Dakota’s K–12 student population can participate.  

Funding Mechanism: Private donors fund this program by donating to SGOs. They receive tax credits for their donation, up to certain limits. 

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

(Last updated December 16, 2025)

Program Guidelines

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

(Last updated December 16, 2025)

Governing Statutes

S.D. Codified Laws §§ 13-65-1 through 12 

(Last updated September 27, 2024)