南卡州长签第2026-23号行政令 州税务厅协助受理联邦教育税收抵免计划申请
据南卡罗来纳州州长办公室发布的消息，州长亨利·麦克马斯特（Henry McMaster）10月13日在州府哥伦比亚签发第2026-23号行政令，指示南卡罗来纳州税务厅（SCDOR）协助受理奖学金授予组织参与联邦税收抵免计划的申请，适用于2027纳税年度。
该计划由联邦《一个大而美法案》（One Big Beautiful Bill Act）授权，向奖学金授予组织作出符合条件的捐赠可获得联邦税收抵免。麦克马斯特已于2026年1月13日选择让南卡罗来纳州参加这一计划。
州长办公室表示，有意参与的奖学金授予组织可通过电子邮件向州税务厅提交申请，申请邮箱为[email protected]。有关「教育自由税收抵免计划」（Education Freedom Tax Credit Program）的更多信息，可查阅美国教育部发布的说明文件。
South Carolina Governor Signs Executive Order 2026-23 Directing Revenue Department to Assist With Federal Education Tax Credit Applications
South Carolina Governor Henry McMaster on October 13 issued Executive Order 2026-23 in Columbia, 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, according to a release from the Governor's Office.
The program, authorized by the One Big Beautiful Bill Act, 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 [email protected], the Governor's Office said. More information about the Education Freedom Tax Credit Program is available in a fact sheet from the U.S. Department of Education.
图片来源：南卡罗来纳州州政厅穹顶（资料图）。Farragutful 摄，CC BY-SA 4.0，维基共享资源
