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The Educational Credit for Exceptional Needs Children (ECENC) program was created by the SC General Assembly (Act 247, signed into law on May 18, 2018) to provide grants and parental tax credit to eligible students attending approved schools.
What is the Parental Refundable Tax Credit? This refundable income tax credit is available for parents or guardians of exceptional needs students who pay the student's tuition at an eligible school. Credits are approved on a first come, first served basis and are capped to a certain amount.
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