Education funding in South Carolina
4 programs in South Carolina. Each links to the program’s official sources.
ECENC Parental Refundable Tax Credit
Not open to homeschoolers From official sources October 7, 2026 Not open yet
No. The credit is for parents of exceptional needs students who pay tuition at an eligible private school on the Education Oversight Committee list, so homeschool expenses do not qualify.
Dates and status: Up to $11,000 per student or tuition paid, whichever is less, minus any Exceptional SC scholarship. SCDOR began accepting 2025 applications on February 9, 2026, through MyDORWAY, and the $5 million cap for tax year 2025 was met that same day. The tax year 2026 application date is not yet posted.
Education Scholarship Trust Fund (ESTF)
Taught at home, not as a homeschooler From official sources October 7, 2026 Joining changes homeschool status
Only outside the homeschool law. A child enrolled in an Option 1, 2, or 3 homeschool program cannot participate, but the state says some families educate at home through ESTF itself (the signed ESTF agreement satisfies compulsory attendance) and use the $7,634 (2026-27) award for curriculum, technology, tutoring, and therapies.
Dates and status: The 2026-27 application is closed because the statutory limit of 15,000 students was reached. Families can join a waitlist for updates on the 2027-28 application. Income limit is 500% of federal poverty guidelines.
Exceptional SC Scholarships (Educational Credit for Exceptional Needs Children)
Not open to homeschoolers From official sources October 7, 2026
No. Scholarships help students with exceptional needs attend accredited private schools on an approved list, covering tuition, transportation, and textbooks up to $11,000, so homeschooling is not covered.
Dates and status: Families apply to Exceptional SC. Application dates for 2026-27 are not posted on Exceptional SC's scholarship page.
Federal Scholarship Tax Credit (state opt-in)
Program doesn’t say whether homeschoolers qualify From official sources October 7, 2026 Not open yet
The federal credit funds scholarships for 'qualified elementary and secondary education expenses,' which federal law ties to enrollment or attendance at a 'public, private, or religious school' as determined under state law. Official IRS pages do not say whether homeschool expenses qualify, and scholarship rules will be set by participating scholarship organizations.
Dates and status: South Carolina is on the IRS list of states that elected to participate for 2027 (list as of September 14, 2026). Donor credits start January 1, 2027.