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Publication

2019-2020 report of educational credit for exceptional needs

South Carolina Department of Revenue
Issue Date
2021-01-15
Type
Text
Keywords
Tuition tax credits--South Carolina, Government aid to education--South Carolina, Educational Credit for Exceptional Needs Children Program (S.C.), Special education--South Carolina--Finance
Abstract
This is a report on the impact of the Educational Credit for Exceptional Needs Children (ECENC) program as required by Act 247 of 2018. The ECENC program provides grants and parental tax credits to exceptional needs students attending private schools that meet specific eligibility requirements and that are approved by the Education Oversight Committee (EOC). Exceptional SC is a 501(c)(3) that raises and accepts funds and reviews student grant applications. The law defines qualifying students and eligible schools for participation in the ECENC program.
Rights
Copyright status determined to be in the public domain on April 27, 2020 by United States Supreme Court ruling (Georgia et al., Petitioners v. Public.Resource.Org, Inc. : 590 U.S.__(2020))