South Carolina

South Carolina offers K–12 students and their families several types of school choice, including two private school choice programs, charter schools, magnet schools, homeschooling and inter-district public school choice via open enrollment.

Refundable Educational Credit for Exceptional Needs Children

• The South Carolina Refundable Educational Credit for Exceptional Needs Children is a refundable tax credit program, meaning parents or guardians of students with special needs can be reimbursed, through a tax credit, for what they paid out of pocket for private school tuition.
• Enacted 2015

Program Facts:

• • Income Limit: None
  • Prior Year Public School Requirement: None
  • Geographic Limit: Statewide
  • Enrollment Cap: None
  • Credit Value: 100%
  • Individual Credit Cap: $11,000 per student
  • Testing Mandates: State test or Nationally norm-referenced tests
  • Budget Cap: $2 million
  • Additional Information: Limited to students with special needs

Educational Credit for Exceptional Needs Children Fund

• This South Carolina program offers up to 100 percent tax credits to individuals and businesses who make charitable contributions to the Educational Credit for Exceptional Needs Children’s Fund, which provides private school scholarships to students with special needs.
• Enacted 2013

Program Facts:

• • Income Limit: None
  • Prior Year Public School Requirement: None
  • Geographic Limit: Statewide
  • Enrollment Cap: None
  • Scholarship Cap: $11,000
  • Testing Mandates: State Test or Nationally norm-referenced tests
  • Credit Value: 100 percent
  • Per Donor Credit Cap: 60% tax liability
  • Total Tax Credit Cap: $12 million
  • Additional Information: Limited to students with special needs

To find out more about educational choice programs in your state, please complete the below form.