Educational Credit for Exceptional Needs Children
Tax-Credit Scholarship in South Carolina
About This Program
South Carolina's tax-credit scholarship program for students with exceptional needs. Created by Act 247 (2018), it provides scholarships up to $11,000 or the cost of tuition and qualified expenses (whichever is less) for students with disabilities to attend independent (nonpublic) schools. Funded through 100% tax credit donations to Scholarship Granting Organizations.
Eligibility Requirements
Students must have a disability requiring special education services, or be diagnosed within 3 years by a licensed healthcare provider with conditions including neurodevelopmental disorders, sensory/physical disabilities, or acute/chronic conditions affecting learning. Donors receive 100% tax credit (capped at 75% of state tax liability). Total tax credits limited to $12 million annually, restricting participation to approximately 5,000 students.
Funding Details
Funding mechanism: 100% tax credit for donations to SGOs; $12 million annual cap
Approved Expenses
How to Apply
Apply through Exceptional SC at exceptionalsc.org or through the South Carolina Department of Revenue ECENC portal at dor.sc.gov/ecenc. The program provides ESAs for students with qualifying exceptional needs. Students must have a documented disability. Submit required documentation including proof of SC residency and disability documentation.
Other Programs in South Carolina
Disclaimer: This tool provides estimates based on publicly available program data. Always verify eligibility directly with your state's program administrator. Program rules, funding amounts, and application deadlines may change.