Educational Credit for Exceptional Needs Children Fund

Students are eligible to receive scholarships if a local school district has determined that they are a child with a disability who needs special education and related services under the state’s evaluation criteria. Students are also eligible to receive scholarships if a licensed speech-language pathologist, a psychiatrist, or a medical, mental health, psychoeducational, or other comparable licensed healthcare provider has diagnosed a student with an impairment within the last three years, then that student is eligible for the program. Impairments include a neurodevelopmental disorder, a substantial sensory or physical impairment (such as deafness, blindness or orthopedic disability), or some other disability or acute or chronic condition that significantly impedes the student’s ability to learn and succeed in school without specialized instructional and associated supports and services tailored to the child’s unique needs. Returning scholarship recipients are prioritized for awards. Students must attend an eligible independent (nonpublic) school. _(Last updated July 18, 2024)_

Qualifying expenses include tuition, fees, transportation, and textbooks. _(Last updated July 18, 2024)_

The maximum scholarship amount a student may receive is $11,000 or the cost of tuition and qualified expenses, whichever is less. Tax credits are worth 100% of the value of the contributions to scholarship organizations, but they can only apply up to 75% of total state tax liability. Total credits claimed cannot exceed $12 million, meaning roughly 5,000 students can participate, or less than 1% of South Carolina’s K–12 student population. _(Last updated July 18, 2024)_

No legal challenges have been filed against the program. _(Last updated July 18, 2024)_