EFTC state status
Opted in

South Carolina

Governor Henry McMaster (R)

EFTC status in South Carolina

Governor Henry McMaster's office confirmed participation by late January 2026.

"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)
Your next steps

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Check eligibility

See which of your families qualify with the county-based calculator. Open calculator →

Assess your readiness

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Get the readiness guide

Follow the step-by-step guide to prepare your school. Get the guide →

Recent news

The latest from South Carolina

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. June 8, 2026 · Internal Revenue Service (IR-2026-76) Read Full Article

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