South Carolina Passes Temporary Education Tax Credits

Published May 31, 2013

Although a $39 million education tax credit proposal failed to pass the South Carolina Senate this May, senators amended the state budget to grant tax deductions for private school teachers and learning-disabled students.

The amendment allows individuals to deduct up to $10,000 in donations to private school scholarships for special-needs students, and lets private school teachers deduct up to $275 for school supplies, both from state tax bills. The credit total is capped at $5 million, and because it passed as an amendment to the 2013-14 budget, the credit is only valid for one year.

Bill sponsor Sen. Kevin Bryant (R-Colombia) called it “a very small step.” But “it is a positive step to assist families with exceptional-needs children in that it gives them a choice,” he said.

School choice proposals have failed to pass in South Carolina although introduced every year for more than a decade. This year was the first time one reached the Senate floor for debate.

The Republican-dominated Senate voted 23-18 to table a proposal allowing deductions to parents for education expenses and to those who donate to private K-12 scholarships. 

Image by Susy Morris.