Gov. McMaster Directs SCDOR to Assist with Receiving Federal Education Tax Credit Program Applications

What this means

South Carolina Gov. Henry McMaster issued Executive Order 2026-23 directing the state Department of Revenue to help receive applications from scholarship-granting organizations that want to participate in the federal Education Freedom Tax Credit Program for tax year 2027. South Carolina elected to join the program on January 13, 2026, and the October 13 announcement tells interested organizations to submit applications to the department by email.

Official release

Source material from South Carolina Governor’s Office. The wording below is the issuer’s statement.

October 13, 2026

COLUMBIA, S.C. – Governor Henry Dargan McMaster today 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.

Authorized by the One Big Beautiful Bill Act, the program provides a federal tax credit for eligible contributions to scholarship granting organizations. Governor McMaster elected to have South Carolina participate in the program on January 13, 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.

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Release text attributed to South Carolina Governor’s Office. Consult the official publication for any subsequent corrections or updates.