South Carolina Code Section 12-6-3385 provides that students attending public or independent institutions of higher education in South Carolina are allowed a refundable individual income tax credit equal to fifty percent tuition paid, not to exceed $1,500, during the taxable year.
You can find the eligibility form at the following link: https://dor.sc.gov/forms-site/Forms/I319_2023.pdf
If you have any questions, please contact SBS@citadel.edu