View Amendment Current Amendment: 3710R042.MLF.DOCX to Bill 3710     Senator FAIR proposes the following amendment (3710R042.MLF.DOCX):
    Amend the bill, as and if amended, Part IB, Section 1, DEPARTMENT OF EDUCATION, page 355, after line 34, by adding an appropriately numbered new proviso to read:
/         1.___     (SDE:     Tuition Tax Credits for Exceptional Needs Children)     (A)     For the purposes of this proviso:
        (1)     "Independent school" means a school, other than a public school, at which the compulsory attendance requirements of Section 59-65-10 may be met and that does not discriminate based on the grounds of race, color, or national origin. For purposes of this definition, "independent school" does not include a home school as defined in item (3).
        (2)     "Exceptional needs" means a child who has significant cognitive, mental, physical, or emotional disabilities.
        (3)     "Home school" means a home, residence, or location where a parent or legal guardian teaches one or more children as authorized pursuant to Section 59-65-40, 59-65-45, or 59-65-47.
        (4)     "Parent" means the natural or adoptive parent or legal guardian of a child.
        (5)     "Qualifying student" means a student who is a South Carolina resident and who is eligible to be enrolled in a South Carolina secondary or elementary public school at the kindergarten or later year level for the current school year.
        (6)     "Resident public school district" means the public school district in which a student resides.
        (7)     "Tuition" means the total amount of money charged for the cost of a qualifying student to attend an independent school including, but not limited to, fees for attending the school and school-related transportation.
    (B)     For the 2013-2014 school year, a parent or legal guardian who teaches one or more qualifying students with exceptional needs at home as authorized pursuant to Section 59-65-40, 59-65-45, or 59-65-47 because the parent or legal guardian believes that the services provided by the school district of legal residence do not sufficiently meet the needs of the child may take a deduction against their State of South Carolina taxable income of up to two thousand dollars per exceptional needs home schooled student for instruction-related expenditures. This deduction is limited to a total of two thousand dollars per child regardless of the number of taxpayers incurring home school instruction-related expenses on behalf of that child. The deduction allowed by this subsection is fully deductible on a 2013 state income tax return provided the qualifying student completes the school term for the 2013-2014 school year.
    (C)     For the 2013-2014 school year, a parent or legal guardian is entitled to a deduction against their State of South Carolina taxable income of up to four thousand dollars paid to an independent school within this State for tuition on behalf of their child or ward to attend an independent school. The child or ward must be a qualifying student with special needs whose parents or legal guardian believe that the services provided by the school district of legal residence do not sufficiently meet the child's needs. This deduction is limited to a total of four thousand dollars per child regardless of the number of taxpayers making tuition payments on behalf of that child. The deduction allowed by this subsection is fully deductible on a 2013 state income tax return provided the qualifying student completes the school term for the 2013-2014 school year.     /
    Renumber sections to conform.
    Amend sections, totals and title to conform.