COLUMBIA, S.C. – Governor Henry Dargan McMaster today issued Executive Order 2026-23 directing the South Carolina Department of Revenue (SCDOR) to assist with receiving applications from scholarship granting organizations seeking to participate in the Federal Tax Credit Program in South Carolina for Tax Year 2027. 

Authorized by the One Big Beautiful Bill Act, the program provides a federal tax credit for eligible contributions to scholarship granting organizations. Governor McMaster elected to have South Carolina participate in the program on January 13, 2026.

Scholarship granting organizations interested in participating may apply by emailing SGOapplication@dor.sc.gov.

More information about the Education Freedom Tax Credit Program is available in the U.S. Department of Education's fact sheet. 


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