South Carolina
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Henry McMaster
Governor , R
“School choice works in South Carolina. A federal school choice tax credit, backed by President Trump, would help provide even more Palmetto State parents with an opportunity to choose a learning environment that best suits their child's needs.”
Governor Henry McMaster, June 2025 (social media statement, cited in Post and Courier)
FSTC Status in South Carolina
Governor Henry McMaster's office confirmed participation by late January 2026.
Great news!
South Carolina has opted in to the Federal Scholarship Tax Credit (FSTC).
Governor's executive decision; spokesman confirmed opt-in to media.
FSTC Readiness Checklist for South Carolina Schools
South Carolina has opted in to the FSTC. Use this 7-step checklist to prepare your school for participation.
Confirm Eligibility
Verify your school is an eligible K-12 institution (private, religious, or homeschool cooperative) under FSTC program rules.
Identify SGOs
Research which Scholarship Granting Organizations operate in South Carolina. Contact them to understand application processes and timelines.
Estimate Family Eligibility
Use the FSTC Income Eligibility Calculator to estimate how many of your families fall within the 300% median income threshold.
Open CalculatorPrepare Documentation
Gather documentation of qualifying educational expenses: tuition, fees, tutoring, curriculum materials, and educational therapy costs.
Designate a Coordinator
Assign an FSTC coordinator to manage scholarship applications, SGO partnerships, and family communications.
Develop Communication Plan
Create materials to inform families about FSTC eligibility, the application process, and covered expenses. Plan for information sessions and one-on-one support.
Build SGO Relationships
Establish relationships with at least one SGO before the application window opens. Understand their requirements, reporting expectations, and disbursement timelines.
Recent News
On June 8, 2026, the IRS announced in release IR-2026-76 that 27 states, including South Carolina, had elected to participate in the new federal scholarship tax credit program created by the One Big Beautiful Bill, confirming Governor Henry McMaster's participation. States opt in by filing IRS Form 15714, and beginning January 1, 2027 donors may claim a federal credit of up to $1,700 for contributions to qualified scholarship granting organizations.
· Internal Revenue Service (IR-2026-76)
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South Carolina has opted in. Explore eligibility tools and school readiness resources to make the most of the FSTC.
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