South Carolina Gov. McMaster Directs South Carolina Tax Department To Assist With Receiving Federal Tax Credit Program Applications

This week, Governor Henry McMaster 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.   

These tax credits were authorized in the One Big Beautiful Bill Act, which provided a federal tax credit for eligible contributions to scholarship granting organizations. Governor McMaster elected to have South Carolina to participate in the program effective on January 13th, 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.