How many credit hours must a student complete to qualify for the tuition tax credit?
A student must have completed at least 30 credit hours, or its equivalent as determined by the Commission on Higher Education, at the end of the taxable year for which the credit is claimed. The Commission on Higher Education has determined a student must meet the following credit hour requirements: 1. Students attending a full year at a traditional semester school can meet the 30 credit hour requirement in any combination of hours completed during the winter, interim, spring, summer, and fall terms in the current tax year. 2. Students attending one regular semester (fall or spring semester) at a traditional semester school must complete 15 credit hours in the one regular semester attended in order to be eligible for the tax credit. The Commission on Higher Education determined that summer school hours do not count in meeting this 15 hour per regular semester requirement. 3. Students attending a full year at a nontraditional semester school (Converse, Erskine, Furman, and Wofford) can
A. A student must have completed at least 30 credit hours, or its equivalent as determined by the Commission on Higher Education, at the end of the taxable year for which the credit is claimed. The Commission on Higher Education has determined a student must meet the following credit hour requirements: 1. Students attending a full year at a traditional semester school can meet the 30 credit hour requirement in any combination of hours completed during the winter, interim, spring, summer, and fall terms in the current tax year. 2. Students attending one regular semester (fall or spring semester) at a traditional semester school must complete 15 credit hours in the one regular semester attended in order to be eligible for the tax credit. The Commission on Higher Education determined that summer school hours do not count in meeting this 15 hour per regular semester requirement. 3. Students attending a full year at a nontraditional semester school (Converse, Erskine, Furman, and Wofford) c
