What is Exceptional SC?
Exceptional SC helps students with exceptional needs attend credentialed private schools through scholarships for tuition or tax credits awarded to parents/guardians for tuition expenses. Tuition is considered the total amount of money charged for the cost of a qualifying student to an eligible school including the cost to attend school, textbooks, and school-related transportation.
Option 1: Scholarships for Tuition
Scholarships are payments made by Exceptional SC to eligible schools on behalf of exceptional needs students. Scholarships can cover tuition, transportation, and textbook costs, up to $11,000.
Qualifications: To apply for the Exceptional SC scholarship, exceptional needs students must meet eligibility requirements, be a South Carolina resident, and be eligible to enroll in a secondary or elementary public school for the applicable school year.
Option 2: Parental Refundable Tax Credit
Parents or guardians of exceptional needs children who attend eligible schools may claim a refundable South Carolina income tax credit for out-of-pocket spending on tuition. There is an annual statewide cap of $2 million for the refundable credit program, available on a first-come first-served basis. After you pay tuition for the school year, you can apply for the credit through the South Carolina Department of Revenue before the $2 million cap is met.
Qualifications: Parents/guardians or other family members who pay the tuition of an exceptional needs student and are South Carolina residents can apply for this tax credit if the student meets eligibility requirements, is a South Carolina resident, and is eligible to enroll in a secondary or elementary public school for the applicable school year.
Visit the list of eligible schools that supports students with documented disabilities through a specially designed program or a resource center.