南卡州长 Henry McMaster 签行政令 税务厅协助受理联邦教育税收抵免奖学金组织申请
Columbia——南卡罗来纳州州长 Henry McMaster 10月13日签署第2026-23号行政令，指示州税务厅（SCDOR）协助受理奖学金发放组织（Scholarship Granting Organizations，SGO）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《大而美法案》（One Big Beautiful Bill Act）授权，为向奖学金发放组织作合资格捐赠的纳税人提供联邦税收抵免。McMaster 已于2026年1月13日选择让南卡罗来纳州参与该计划。有意参与的奖学金发放组织可通过电子邮件向州税务厅提交申请；按联邦财政部的临时规定，税务厅须汇总完整申请名单送交州长办公室，州政府再于2027年2月15日前向联邦国税局（IRS）提交该州2027年度 SGO 名单。州教育部还将牵头一个七人研究委员会，就该联邦抵免与该州既有的特殊需要儿童教育抵免、教育奖学金信托基金如何衔接提出建议，建议最迟于2026年12月1日或联邦指引发布后60天内提交。
更多关于“教育自由税收抵免计划”的信息，可查阅美国教育部发布的说明文件。
州税务厅公布的申请邮箱为 [email protected]。
信息来源：南卡罗来纳州州长办公室第2026-23号行政令、州税务厅
McMaster Directs South Carolina Revenue Department to Assist With Federal Education Tax Credit Applications
COLUMBIA — Governor Henry McMaster issued Executive Order 2026-23 on October 13, directing the South Carolina Department of Revenue (SCDOR) to assist with receiving applications from scholarship granting organizations (SGOs) seeking to participate in the Federal Tax Credit Program for Tax Year 2027.
The program, authorized by the One Big Beautiful Bill Act, provides a federal tax credit for eligible contributions made to scholarship granting organizations. McMaster elected for South Carolina's participation in the program on January 13, 2026. Interested organizations may apply by emailing SCDOR. Under the U.S. Treasury's temporary regulations, the department will forward its list of complete applicants to the governor's office, and the state's 2027 SGO list is due to the Internal Revenue Service (IRS) by February 15, 2027. Separately, the state Department of Education will convene a seven-member study committee to recommend how the federal credit should align with South Carolina's existing education credit programs, with recommendations due by December 1, 2026, or 60 days after federal guidance is published, whichever is later.
More information about the Education Freedom Tax Credit Program is available in a fact sheet from the U.S. Department of Education.
The department's published application email is [email protected].
Sources: Executive Order 2026-23, Office of the South Carolina Governor; SCDOR
发布：GSM·美国（发布链接）
图片来源：GSM 行政令统一模板（南卡罗来纳州州长行政令）
GSM Global · 本篇英文版 English edition of this story
