McMaster Directs South Carolina Revenue Department to Assist With Federal Education Tax Credit Applications
COLUMBIA — Governor Henry McMaster issued Executive Order 2026-23 on October 13, directing the South Carolina Department of Revenue (SCDOR) to assist with receiving applications from scholarship granting organizations (SGOs) seeking to participate in the Federal Tax Credit Program for Tax Year 2027.
The program, authorized by the One Big Beautiful Bill Act, provides a federal tax credit for eligible contributions made to scholarship granting organizations. McMaster elected for South Carolina's participation in the program on January 13, 2026. Interested organizations may apply by emailing SCDOR. Under the U.S. Treasury's temporary regulations, the department will forward its list of complete applicants to the governor's office, and the state's 2027 SGO list is due to the Internal Revenue Service (IRS) by February 15, 2027. Separately, the state Department of Education will convene a seven-member study committee to recommend how the federal credit should align with South Carolina's existing education credit programs, with recommendations due by December 1, 2026, or 60 days after federal guidance is published, whichever is later.
More information about the Education Freedom Tax Credit Program is available in a fact sheet from the U.S. Department of Education.
The department's published application email is [email protected].
Sources: Executive Order 2026-23, Office of the South Carolina Governor; SCDOR
Published by GSM · USA (original Chinese edition)
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