Homeschool Funding in South Carolina

Education Scholarship Trust Fund

South Carolina's school-choice landscape has been evolving. The state's Education Scholarship Trust Fund program was ruled unconstitutional by the South Carolina Supreme Court, but legislative efforts to revise and revive it continue:

• SB 62 would revise the program by removing income and public-school attendance restrictions, phasing in universal eligibility over three years, with lower-income families receiving a priority application window
• For the 2025–2026 school year, an approximately $7,500 scholarship was proposed for up to 10,000 students whose household income is below 300% of federal poverty guidelines
• Important limitation: This scholarship is for attending approved private or online private schools — it cannot be used directly for homeschooling

[VERIFY current status of SB 62 and whether homeschool eligibility has been added]

Proposed Tax Credits

Several tax credit bills have been introduced in the 2025–2026 legislative session:

• Bill 3811 proposes an income tax credit for families with children in qualifying private schools, parochial schools, or home schools — up to $4,000 per child for tax year 2026, becoming refundable in 2027
• Bill 306 proposes tuition tax credits for private and home education
• Bill 108 proposes additional income tax credits for education expenses

[VERIFY passage status of Bills 3811, 306, and 108]

Exceptional Needs Tax Credit

South Carolina currently offers a refundable tax credit for exceptional needs students of up to $11,000 or the amount paid for tuition, whichever is less. This is available through the Exceptional SC program for students with documented special needs. [VERIFY current eligibility and amounts]

Federal Tax-Advantaged Accounts

• Coverdell ESA — Save up to $2,000 per child per year tax-free for K–12 expenses
• 529 Plans — South Carolina's Future Scholar 529 plan allows tax-free growth, and the state offers a full state income tax deduction for contributions (no cap). Up to $10,000 per year may be used for K–12 tuition under federal law.

Extracurricular Access: The Equal Access Law

South Carolina passed the Equal Access to Interscholastic Activities law in 2012, often called the state's "Tim Tebow law." Homeschooled students have the right to participate in public school sports, music, speech, and other extracurricular activities. Requirements include:

• You must have been homeschooled for a full academic year before participating
• Your child must reside within the school's attendance boundaries
• You must notify the superintendent in writing before the season begins
• Your child must meet all eligibility requirements except school enrollment and attendance requirements

Pending legislation (H.B. 3802) would further expand access by removing additional restrictions on participation for homeschool and Governor's school students.