South Carolina H 3811: Education tax credit

Bill Text

2025-2026 Bill 3811 Text of Previous Version (Jan. 28, 2025) - South Carolina Legislature Online 

South Carolina General Assembly
126th Session, 2025-2026

Bill 3811

Indicates Matter Stricken
Indicates New Matter

(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

A bill

TO AMEND THE SOUTH CAROLINA CODE OF LAWS 
BY ADDING SECTION 12-6-3830 SO AS TO PROVIDE FOR AN INCOME TAX CREDIT FOR 
CERTAIN TAXPAYERS WHO HAVE A CHILD WHO ATTENDS A QUALIFYING PRIVATE SCHOOL, 
PAROCHIAL SCHOOL, OR HOME SCHOOL.

Be it enacted by the General Assembly of the State of South Carolina:

SECTION 1. Article 25, Chapter 6, Title 
12 of the S.C. Code is amended by adding:

 Section 
12-6-3830. (A) A taxpayer whose 
child attends a qualifying private school, parochial school, or home school for 
grades K-12 is entitled to a refundable tax credit against income taxes imposed 
pursuant to this chapter equal to seven thousand dollars or the cost of 
tuition, for a private school or parochial school, whichever is lower, for each 
child.

 (B) In order to be a qualifying 
school, the school must:

 (1) provide an affidavit attesting 
that it is a K-12 school;

 (2) provide the school's address;

 (3) provide that it is able to enroll 
students;

 (4) provide that it will educate 
students according to the expectations of the student's family;

 (5) make its financial records 
available to students' families; and

 (6) have an Employer Identification 
Number (EIN), or, for purposes of a home school, the school must be registered 
as required by the State.

 (C) A taxpayer who claims an income 
tax credit pursuant to this section may not claim the exceptional needs tax 
credit pursuant to Section 12-6-3790 in the same income tax year.

 (D) A taxpayer is not eligible for the 
credit described in this section if his child attended a public school for more 
than forty-four days in the current income tax year.

 (E) A taxpayer who fraudulently claims 
the credit described in this section is guilty of tax fraud and must be 
prosecuted as provided by law.

 (F) A parent may assert a violation of 
this section as a claim or defense in a judicial or administrative proceeding 
and obtain compensatory damages, injunctive relief, declaratory relief, 
attorney's fees, court costs, and any other appropriate relief.

 (1) A parent is required to bring a 
claim for a violation of this section no later than three years after the day 
the cause of action accrues.

 (2) An award of noneconomic damages 
may not exceed one hundred thousand dollars for each claimant unless the jury 
or court determines that the defendant was grossly negligent, wilful, wanton, 
or reckless, and such conduct was the proximate cause of the claimant's 
noneconomic damages, or if the defendant has engaged in fraud or 
misrepresentation related to the claim, or if the defendant altered or 
destroyed medical records with the purpose of avoiding a claim or liability to 
the claimant.

 (3) The provisions of this section do 
not limit the amount of compensation for economic damages suffered by a 
claimant.

 (G) The Attorney General may bring an 
action to enforce compliance with this section. Nothing in this section may be 
construed to deny, impair, or otherwise affect any right or authority of the 
Attorney General, the State, or any agency, officer, or employee of the State 
to institute or intervene in any proceeding.

 (H) The Treasurer shall prescribe the 
form and manner to be an approved private school or parochial school and issue 
eligibility certificates. The parent shall provide the eligibility certificate 
to the department. By October first of each year, the Treasurer shall publish 
on its website a list of all qualifying private schools and parochial schools to 
include their names, addresses, telephone numbers, and, if available, website 
addresses and applicable audits.

 (I) The department may promulgate 
regulations necessary to implement the provisions of this section.

SECTION 
2. This act takes effect upon approval by the Governor.

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This web page was last updated on January 28, 2025 at 01:25 PM