South Dakota
South Dakota has one private school choice program, a tax-credit scholarship.
South Dakota provides K–12 students and their families few types of school choice, including one private school choice program, homeschooling and inter-district and intra-district public school choice via open enrollment.
Partners in Education Tax Credit Program
- South Dakota’s Partners in Education Tax Credit Program provides tax credits to insurance companies who donate to nonprofit scholarship-granting organizations (SGOs), which then provide private school scholarships to students who meet the income and grade requirements.
- Enacted 2016
Program Rules:
-
- Income Limit: 150 percent x FRL
- Prior Semester Public School Requirement: None
- Geographic Limit: Statewide
- Enrollment Cap: None
- Scholarship Cap: 82.5% State Funding
- Testing Mandates: State test or Nationally norm-referenced tests, parent-directed
- Credit Value: 100%
- Per Donor Credit Cap: Tax liability excluding fire premium & workers’ compensation
- Total Tax Credit Cap: $2 million
