Refundable Educational Credit for Exceptional Needs Children
Refundable Tax Credit in South Carolina
About This Program
South Carolina's refundable tax credit for parents of children with exceptional needs. Provides a dollar-for-dollar refundable credit of the lesser of $11,000 or actual tuition and fees at an independent school. The $5 million annual cap for parental credits was reached on February 3, 2025. Only about 12% of students are eligible statewide, and roughly 1% of eligible students are funded.
Eligibility Requirements
Students must have documented exceptional needs including autism spectrum disorder, deaf-blindness, deafness/hard of hearing, developmental delay, and other qualifying disabilities that significantly impede learning without specialized support. Children must attend independent (nonpublic) schools. No enrollment cap. The $5 million cap for parental refundable credits was met on February 3, 2025 for tax year 2025.
Funding Details
Funding mechanism: Dollar-for-dollar refundable tax credit to parents; $5 million annual cap
Approved Expenses
How to Apply
Apply through the South Carolina Department of Revenue ECENC portal at dor.sc.gov/ecenc. The refundable tax credit is available for families of students with exceptional needs. Claim the credit on your South Carolina state income tax return. Eligible expenses include tuition, therapy, and other approved educational services.
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.