In addition to being at the forefront of a national movement to drive down, flatten, and even phase out state income taxes, South Carolina is also a national leader in what has been dubbed the “golden age of school choice.” In 2023, two years after beginning to cut the state income tax, South Carolina lawmakers enacted the South Carolina Education Scholarship Trust Fund (ESTF) Program, which is now providing thousands of children across the Palmetto State with resources to attend the school of their choice. South Carolina’s ESTF program is providing eligible children with annual education savings accounts (ESA) now valued at over $7,600, which is indexed to grow with inflation and can be used to pay for tuition, school supplies, testing fees, transportation, and other education-related expenses.
In response to a legal challenge brought by the NEA-affiliated South Carolina Education Association and others, and to ensure the law passes constitutional muster, South Carolina lawmakers enacted a revamped version of the ESA bill in May of last year. The new law provided 10,000 scholarships for the 2025–2026 school year, 15,000 scholarships for subsequent years, and flexibility for the legislature to further expand the program.
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