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On January 1, 2027, a new federal Scholarship Tax Credit program created as part of President Donald Trump’s One Big Beautiful Bill Act (OBBB) will open new opportunities for South Carolina families, donors, and schools. Literally hundreds of millions of dollars in potential funding will be available. Established under Section 25F of the Internal Revenue Code and overseen by the U.S. Treasury, the program encourages contributions to Scholarship Granting Organizations (SGOs) that provide scholarships for eligible K-12 students.
At Palmetto Kids FIRST, we have been fighting for exactly this kind of real school choice in South Carolina since 2013: (1) giving families more control over their children’s education, regardless of income, ZIP code, or financial need and (2) ensuring that the program is implemented by free-market independent 501(c)(3) nonprofits, not the same government entities and monied special interest whose regulations have overburdened our public schools and helped create the need for real universal school choice. In other words, no strings attached.
Importantly, this opportunity is not limited to private-school students. Eligible students attending public schools, private schools, charter schools and, subject to applicable state laws, even children learning at home can benefit. This is the dream we have advocated for, and we have president Trump to thank for finally bringing it to us here in South Carolina.
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#1 – PARENTS: MORE CHOICES AND POTENTIALLY FULL SCHOLARSHIPS
We all know that every child learns differently. Some thrive in public schools; others benefit from private or religious schools, charter schools, homeschooling, tutoring or specialized academic support.
Today, families must often choose between these options based not on what is best for their children, but on what they can afford. Money should not limit a child’s educational opportunities – and money won’t be a limiting factor for the more than 92% of all families that qualify. This is real Universal School Choice.
These new federal tax credit scholarships can also complement assistance already available through South Carolina’s limited state school choice programs, including the Education Scholarship Trust Fund (ESTF) and the Educational Credit for Exceptional Needs Children (ECENC). Combining eligible sources of assistance could help students receive scholarships covering 100% of their qualifying educational costs. These federal scholarships through Palmetto Kids FIRST can layer on top of eligible state assistance – or potentially for some schools provide a completely new alternative without the SC state government regulations.
Parents, you do not have to wait until January to get involved. Sign up here today with Palmetto Kids FIRST to receive information about the coming program and scholarship opportunities.
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#2 – DONORS: MAKE A DIFFERENCE THROUGH GIVING – COST FREE!
Beginning on January 1, 2027, eligible individual taxpayers nationwide may claim a federal income tax credit of up to $1,700 for cash contributions to eligible SGOs in participating states like South Carolina. Married couples filing jointly can qualify for a combined credit of up to $3,400. Almost 1.4 million South Carolina taxpayers are eligible to contribute, and we hope you will be one of them!
Unlike a deduction, a tax credit directly reduces federal income tax liability dollar-for-dollar. Give $1,700 and take $1,700 off your federal income taxes. Easy! This program gives donors a new way to support K-12 children’s education at essentially no cost whatsoever – just a little upfront paperwork.
Want to help make real universal school choice possible? Make a nonbinding pledge today to let Palmetto Kids FIRST know you are interested in supporting scholarships on January 1 when the program launches. The sooner you donate, the sooner we can issue scholarship grants to K-12 children statewide.
Visit: PalmettoKidsFIRST.com/pledge
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#3 – SCHOOLS: PARTNER WITH PALMETTO KIDS FIRST
South Carolina schools – public, private, charter and homeschool communities – have an opportunity to help more families access educational resources. Private and religious schools will be able to make tuition more affordable and potentially cost-free, while public schools, charter schools and homeschooling families can benefit from assistance for qualifying educational expenses and services.
We invite all South Carolina schools to partner with Palmetto Kids FIRST as we prepare for the January 1 launch. Together, we can help families understand the program, connect eligible students with scholarship opportunities and expand access to educational resources for all kids.
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REAL UNIVERSAL SCHOOL CHOICE IS FINALLY HERE
For more than a decade, Palmetto Kids FIRST has worked toward a future in which educational opportunities are not dictated solely by a family’s financial circumstances. The new federal program offers the perfect path toward fulfilling that goal.
Not every student or expense will automatically qualify, and scholarships will depend on available funding from donors. But the potential is significant – literally hundreds of millions of dollars here in South Carolina alone. More donor support, more educational choices and more opportunities for all of our K-12 children.
January 1, 2027, marks the beginning of a new chapter in South Carolina. Parents, donors, schools – and you – can help make it a success.
Let’s work together to put our Palmetto Kids FIRST. Join us today!
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ABOUT THE AUTHOR…
Olga Lisinska is Board Chairman of Palmetto Kids FIRST Federal Tax Credit Scholarship Program. Palmetto Kids FIRST, the local DBA of America Kids FIRST Scholarship Program, Inc., a South Carolina-based 501(c)(3) nonprofit operating as a qualified multi-state federal Scholarship Granting Organization. Since 2008, Olga has supported and served with organizations that have raised more than $300 million in tax-credit funds and awarded scholarships to tens of thousands of K–12 students. In addition, since 2021, Olga serves as Chief of Staff for the Greenville County Republican Party, where she advances grassroots initiatives and drives community engagement. Connect with her on Facebook at facebook.com/olgalisinska
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SOUND OFF…
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1 comment
Socialism that conservatives approve of.