Refundable Tuition Credit For Exceptional Needs Children

Program Information

  • ITT
  • Program Type: Individual Tuition Tax Credit, Special Needs Program

Program Update

Student Participation and Data Update information is included in the Student Participation and Data Update sections for South Carolina's Educational Credit for Exceptional Needs Children program. 

  • Student must:
    • Be designated by the South Carolina Department of Education as meeting the federal definitions of a “child with a disability” (C.F.R. §300.8), or
    • Be diagnosed within the last three years by a licensed speech-language pathologist, psychiatrist, or medical, mental health, psychoeducational or other comparable licensed health care provider as having a neurodevelopmental disorder, a substantial sensory or physical impairment, such as deaf, blind 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
  • Private school students are also eligible
  • Must enroll child in a school considered an eligible institution
  • Not discriminate based on race, color, religion or national origin
  • Comply with health and safety codes
  • Have a curriculum that includes courses set forth in the state’s diploma requirements
  • Administer national achievement or state standardized tests, and include student test scores in application for consideration as an eligible institution
  • Be a member in good standing of the Southern Association of Christian Schools, the South Carolina Association of Christian Schools, the South Carolina Independent Schools Association, or the Palmetto Association of Independent Schools
  • Apply to the Education Oversight Committee to be considered an eligible institution; application must include:
    • Participating student test scores, by category, on national achievement or state standardized tests, or both, for all grades tested
    • A copy of a compilation, review or compliance audit of the school’s financial statements, conducted by a certified public accounting firm

Financial

Tax Credit Value
- Up to $11,000 per child, depending on amount spent on tuition
Statewide Cap
- $2 million