South Carolina Educational Credit for Exceptional Needs Children
We do not administer or manage any programs. For help, visit the official program website.
Summary
Exceptional SC is the new face of the South Carolina Educational Credit for Exceptional Needs Children established to provide support to South Carolina families and their special needs children. Exceptional SC provides either direct tuition financial assistance or a refundable tax credit for the parent or guardian to help cover tuition costs of eligible private schools best suited to their child’s individual educational needs.
Student Funding
Funding Type: Voucher or Tax Credit
Scholarships under Exceptional SC provide payments up to $11,000 directly to eligible schools on behalf of the exceptional needs student. The program awards scholarships based on available funding, prioritizing students who received awards in previous years (incumbency).
The maximum amount of the Parental Refundable Tax Credit that can be requested for each qualifying student is $11,000 or the amount paid for tuition, whichever is less, minus the amount of any scholarship the student received from Exceptional SC, if applicable. There is an annual statewide cap for the refundable tax credit program, available on a first-come first-served basis.
Student Eligibility
Exceptional needs students who apply for Exceptional SC tuition assistance or families who apply for the refundable tax credit must meet student eligibility requirements, be a South Carolina resident, and be eligible to enroll in a secondary or elementary public school for the applicable school year.
Families should keep that proof of student eligibility and tuition receipts, as they would other important tax documents.
Rules & Requirements
- Residency: Applicants must be residents of South Carolina.
- Educational Status: Students eligible to enroll in a public school for grades K-12.
- School Requirements: Families can use funds at eligible private schools that meet state standards.
- Application Window: The application portal is open every June to September to apply for the following school year.
Using Your Funds
Scholarships under Exceptional SC can cover tuition, transportation, and textbook costs, up to $11,000. The program sends all funds directly to the child’s school in one payment during the second semester.
For the refundable tax credit up to $11,000, after you pay out-of-pocket tuition for the school year, you can apply for the refundable tax credit through the South Carolina Department of Revenue before the annual cap is met.
How to Apply
- Check Eligibility: Ensure the student meets the exceptional needs and residency requirements.
- Choose an Eligible School: Select an eligible private school participating in the program and follow the school’s application process to enroll your child.
- Gather Documentation: Collect required documents, including proof of residency and forms needed to prove exceptional needs eligibility.
- Complete the Application/Claim: Follow the processes for completing the application for the tuition assistance or filing a claim for the refundable tax credits on the Exceptional SC site.
- Tax Credits: For more information on the tax credits, review the South Carolina Department of Revenue page for the program. Seek assistance from professional advisors if needed to ensure compliance with program requirements and maximize your tax benefits.
- More Information: Review the Exceptional SC FAQ for more information on the Exceptional SC program.
For other South Carolina School Choice Programs: Refer to our South Carolina State Summary.