South Dakota Governor Larry Rhoden said South Dakota is participating in a federal program, funding private education. While the program is similar to the waiver program, it offers a distinction.
The program offers tax credits to people interested in making a gift to a private school education fund. Where a waiver program would directly take the tax pool to fund private school scholarships, this program is an opt-in for tax credits.
The impact the program would have on legislative efforts to install a private school waiver program in South Dakota is uncertain.
Previously, state legislators killed a program backed by former governor Kristie Noem aimed at creating education savings accounts. Opponents said that it was effectively a private school waiver program in everything but name.
According to a statement, over the last five years, the number of students choosing homeschooling has doubled, and other approaches to education have also been on the rise.
Starting in January 2027, donors can receive a 100 percent nonrefundable tax credit for donating up to $1,700 to approved scholarship organizations.
