diff --git a/changelog_entry.yaml b/changelog_entry.yaml
index e69de29bb2d..2e74a198911 100644
--- a/changelog_entry.yaml
+++ b/changelog_entry.yaml
@@ -0,0 +1,4 @@
+- bump: minor
+  changes:
+    added:
+    - South Carolina tuition tax credit.
diff --git a/policyengine_us/parameters/gov/states/sc/tax/income/credits/college_tuition/cap.yaml b/policyengine_us/parameters/gov/states/sc/tax/income/credits/college_tuition/cap.yaml
new file mode 100644
index 00000000000..96c31387611
--- /dev/null
+++ b/policyengine_us/parameters/gov/states/sc/tax/income/credits/college_tuition/cap.yaml
@@ -0,0 +1,15 @@
+description: South Carolina limits the tuition tax credit to this amount.
+values: 
+  2021-01-01: 1_500
+
+metadata:
+  unit: currency-USD
+  period: year
+  label: South Carolina tuition tax credit max credit amount
+  reference: 
+  - title: SC I-319 2021
+    href: https://dor.sc.gov/forms-site/Forms/I319_2021.pdf#page=3
+  - title: South Carolina Legal Code | Section 12-6-3385 (A)(1)(a)
+    href: https://www.scstatehouse.gov/code/t12c006.php
+  - title: SC I-319 2022
+    href: https://dor.sc.gov/forms-site/Forms/I319_2022.pdf#page=3
diff --git a/policyengine_us/parameters/gov/states/sc/tax/income/credits/college_tuition/rate.yaml b/policyengine_us/parameters/gov/states/sc/tax/income/credits/college_tuition/rate.yaml
new file mode 100644
index 00000000000..1543ab7b96b
--- /dev/null
+++ b/policyengine_us/parameters/gov/states/sc/tax/income/credits/college_tuition/rate.yaml
@@ -0,0 +1,26 @@
+description: South Carolina tuition credit thresholds and rates.
+
+brackets:
+  - threshold:
+      2021-01-01: 0
+    rate:
+      2021-01-01: 0.5
+  - threshold:
+      2006-01-01: 12_268
+    rate:
+      2006-01-01: 0
+
+metadata:
+  type: marginal_rate
+  threshold_unit: currency-USD
+  rate_unit: /1
+  period: year
+  label: South Carolina tuition credit rate match
+  reference:
+    - title: South Carolina Legal Code | Section 12-6-3385 (A)(1)(a)
+      href: https://www.scstatehouse.gov/code/t12c006.php
+    - title: SC I-319 2021
+      href: https://dor.sc.gov/forms-site/Forms/I319_2021.pdf#page=3
+    - title: SC I-319 2022
+      href: https://dor.sc.gov/forms-site/Forms/I319_2022.pdf#page=3
+      # The value 12,268 is not in Legal code but in tax forms.
diff --git a/policyengine_us/parameters/gov/states/sc/tax/income/credits/college_tuition/semester_hour_requirement.yaml b/policyengine_us/parameters/gov/states/sc/tax/income/credits/college_tuition/semester_hour_requirement.yaml
new file mode 100644
index 00000000000..4924014f7fb
--- /dev/null
+++ b/policyengine_us/parameters/gov/states/sc/tax/income/credits/college_tuition/semester_hour_requirement.yaml
@@ -0,0 +1,25 @@
+description: South Carolina requires these semester credit hours to qualify for the tuition tax credit.
+
+brackets:
+  - threshold:
+      2021-01-01: 1
+    amount:
+      2021-01-01: 15
+  - threshold:
+      2021-01-01: 2
+    amount: 
+      2021-01-01: 30
+
+metadata:
+  threshold_unit: year
+  type: single_amount
+  label: South Carolina tuition tax credit semester credit hour requirement
+  reference: 
+  - title: SC I-319 2021
+    href: https://dor.sc.gov/forms-site/Forms/I319_2021.pdf#page=3
+  - title: South Carolina Legal Code | SECTION 12-6-3385 (B)(3)(b)
+    href: https://www.scstatehouse.gov/code/t12c006.php
+    # Legal code requires 30 annual credit hours, tax form indicates that if a student only attends one semester and completes 15 credit hours, 
+    # then the student is also eligible.
+  - title: SC I-319 2022
+    href: https://dor.sc.gov/forms-site/Forms/I319_2022.pdf#page=2
diff --git a/policyengine_us/tests/policy/baseline/gov/states/sc/tax/income/credits/college_tuition/sc_tuition_credit.yaml b/policyengine_us/tests/policy/baseline/gov/states/sc/tax/income/credits/college_tuition/sc_tuition_credit.yaml
new file mode 100644
index 00000000000..2cf1b3463b4
--- /dev/null
+++ b/policyengine_us/tests/policy/baseline/gov/states/sc/tax/income/credits/college_tuition/sc_tuition_credit.yaml
@@ -0,0 +1,68 @@
+- name: $6k tuition, 15 semester hours
+  period: 2022
+  input:
+    state_code: SC
+    sc_total_college_hours: 15
+    total_college_hours: 15
+    qualified_tuition_expenses: 6_000
+    college_semesters_attended: 1
+  output:
+    sc_tuition_credit: 1_500
+    #12,268*15/30 = 6134, 6,000* 0.5 = 3,000
+
+- name: $2k tuition, 12 semester hours
+  period: 2022
+  input:
+    state_code: SC
+    total_college_hours: 12
+    qualified_tuition_expenses: 2_000
+    college_semesters_attended: 1
+  output:
+    sc_tuition_credit: 0
+    # not eligible
+
+- name: $15k tuition, 30 semester hours
+  period: 2022
+  input:
+    state_code: SC
+    sc_total_college_hours: 30
+    total_college_hours: 30
+    qualified_tuition_expenses: 15_000
+    college_semesters_attended: 1
+  output:
+    sc_tuition_credit: 1_500
+    # 12,268*30/30 = 12,268 12,268*0.5 = 6,134
+
+- name: $2.5k tuition, 15 semester hours
+  period: 2022
+  input:
+    state_code: SC
+    sc_total_college_hours: 15
+    total_college_hours: 15
+    qualified_tuition_expenses: 2_500
+    college_semesters_attended: 1
+  output:
+    sc_tuition_credit: 1_250
+
+- name: $0, 0 semester.
+  period: 2022
+  input:
+    state_code: SC
+    sc_total_college_hours: 0
+    total_college_hours: 0
+    qualified_tuition_expenses: 0
+    college_semesters_attended: 0
+  output:
+    sc_tuition_credit: 0
+
+- name: $15k tuition, 29 semester hours
+  period: 2022
+  input:
+    state_code: SC
+    sc_total_college_hours: 29
+    total_college_hours: 29
+    qualified_tuition_expenses: 15_000
+    college_semesters_attended: 2
+  output:
+    sc_tuition_credit: 0
+    # not eligible
diff --git a/policyengine_us/tests/policy/baseline/gov/states/sc/tax/income/credits/college_tuition/sc_tuition_credit_eligible.yaml b/policyengine_us/tests/policy/baseline/gov/states/sc/tax/income/credits/college_tuition/sc_tuition_credit_eligible.yaml
new file mode 100644
index 00000000000..d4b28393795
--- /dev/null
+++ b/policyengine_us/tests/policy/baseline/gov/states/sc/tax/income/credits/college_tuition/sc_tuition_credit_eligible.yaml
@@ -0,0 +1,44 @@
+- name: Case 1, 1 semester, 15 credits.
+  period: 2022
+  input:
+    state_code: SC
+    sc_total_college_hours: 15
+    college_semesters_attended: 1
+  output:
+    sc_tuition_credit_eligible: true
+
+- name: Case 2, 2 semesters, 30 credits.
+  period: 2022
+  input:
+    state_code: SC
+    sc_total_college_hours: 30
+    college_semesters_attended: 2
+  output:
+    sc_tuition_credit_eligible: true
+
+- name: Case 3, 1 semester, 14 credits.
+  period: 2022
+  input:
+    state_code: SC
+    sc_total_college_hours: 14
+    college_semesters_attended: 1
+  output:
+    sc_tuition_credit_eligible: false
+
+- name: Case 4, 2 semesters, 29 credits.
+  period: 2022
+  input:
+    state_code: SC
+    sc_total_college_hours: 29
+    college_semesters_attended: 2
+  output:
+    sc_tuition_credit_eligible: 0
+
+- name: Case 5, 0 semester, 0 credits.
+  period: 2022
+  input:
+    state_code: SC
+    sc_total_college_hours: 0
+    college_semesters_attended: 0
+  output:
+    sc_tuition_credit_eligible: false
diff --git a/policyengine_us/variables/gov/states/sc/tax/income/credits/college_tuition/sc_total_college_hours.py b/policyengine_us/variables/gov/states/sc/tax/income/credits/college_tuition/sc_total_college_hours.py
new file mode 100644
index 00000000000..6f099092ff6
--- /dev/null
+++ b/policyengine_us/variables/gov/states/sc/tax/income/credits/college_tuition/sc_total_college_hours.py
@@ -0,0 +1,9 @@
+from policyengine_us.model_api import *
+
+
+class sc_total_college_hours(Variable):
+    value_type = float
+    entity = Person
+    label = "South Carolina's total annual hours of college attended"  # excluding summer and interim
+    unit = "hour"
+    definition_period = YEAR
diff --git a/policyengine_us/variables/gov/states/sc/tax/income/credits/college_tuition/sc_tuition_credit.py b/policyengine_us/variables/gov/states/sc/tax/income/credits/college_tuition/sc_tuition_credit.py
index d43d33a7f12..4755a6e2da3 100644
--- a/policyengine_us/variables/gov/states/sc/tax/income/credits/college_tuition/sc_tuition_credit.py
+++ b/policyengine_us/variables/gov/states/sc/tax/income/credits/college_tuition/sc_tuition_credit.py
@@ -13,3 +13,29 @@ class sc_tuition_credit(Variable):
         "https://www.scstatehouse.gov/code/t12c006.php",
         # South Carolina Legal Code | SECTION 12-6-3385 (A)
     )
+
+    def formula(person, period, parameters):
+        p = parameters(period).gov.states.sc.tax.income.credits.college_tuition
+
+        # line 1
+        total_college_hours = person("total_college_hours", period)
+        # line 2
+        qualified_tuition_expenses = person(
+            "qualified_tuition_expenses", period
+        )
+        # line 3,4,7
+        tuition_max_amount = p.rate.thresholds[1]
+        qualified_tuition_expenses_credit = p.rate.calc(
+            qualified_tuition_expenses
+        )
+        max_hour = p.semester_hour_requirement.calc(total_college_hours)
+        tuition_limit_credit = p.rate.calc(
+            tuition_max_amount * total_college_hours / (max_hour)
+        )
+
+        uncapped_credit = min_(
+            qualified_tuition_expenses_credit, tuition_limit_credit
+        )
+
+        # compare line 7 with credit max amount, take lesser amount
+        return min_(uncapped_credit, p.cap)
diff --git a/policyengine_us/variables/gov/states/sc/tax/income/credits/college_tuition/sc_tuition_credit_eligible.py b/policyengine_us/variables/gov/states/sc/tax/income/credits/college_tuition/sc_tuition_credit_eligible.py
index 3f025b0ef71..d7f829536ef 100644
--- a/policyengine_us/variables/gov/states/sc/tax/income/credits/college_tuition/sc_tuition_credit_eligible.py
+++ b/policyengine_us/variables/gov/states/sc/tax/income/credits/college_tuition/sc_tuition_credit_eligible.py
@@ -11,3 +11,11 @@ class sc_tuition_credit_eligible(Variable):
         "https://www.scstatehouse.gov/code/t12c006.php",
         # South Carolina Legal Code | SECTION 12-6-3385 (B)(3)(b)
     )
+
+    def formula(person, period, parameters):
+        p = parameters(period).gov.states.sc.tax.income.credits.college_tuition
+        sc_total_college_hours = person("sc_total_college_hours", period)
+        semesters_attended = person("college_semesters_attended", period)
+        required_hours = p.semester_hour_requirement.calc(semesters_attended)
+        meets_hours_requirement = sc_total_college_hours >= required_hours
+        return (semesters_attended > 0) & meets_hours_requirement
diff --git a/policyengine_us/variables/household/demographic/person/college_semesters_attended.py b/policyengine_us/variables/household/demographic/person/college_semesters_attended.py
new file mode 100644
index 00000000000..ddb99889d02
--- /dev/null
+++ b/policyengine_us/variables/household/demographic/person/college_semesters_attended.py
@@ -0,0 +1,9 @@
+from policyengine_us.model_api import *
+
+
+class college_semesters_attended(Variable):
+    value_type = int
+    entity = Person
+    label = "College semesters attended"
+    unit = "semesters attended"
+    definition_period = YEAR
diff --git a/policyengine_us/variables/household/demographic/person/total_college_hours.py b/policyengine_us/variables/household/demographic/person/total_college_hours.py
new file mode 100644
index 00000000000..fde8176f424
--- /dev/null
+++ b/policyengine_us/variables/household/demographic/person/total_college_hours.py
@@ -0,0 +1,9 @@
+from policyengine_us.model_api import *
+
+
+class total_college_hours(Variable):
+    value_type = float
+    entity = Person
+    label = "Total annual hours of college attended"
+    unit = "hour"
+    definition_period = YEAR