South Carolina General Assembly
121st Session, 2015-2016

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Indicates Matter Stricken
Indicates New Matter

S. 115

STATUS INFORMATION

General Bill
Sponsors: Senator Bright
Document Path: l:\s-res\lb\009chil.ksg.lb.docx

Introduced in the Senate on January 13, 2015
Currently residing in the Senate Committee on Finance

Summary: Home Schools, private childcare facilities and schools

HISTORY OF LEGISLATIVE ACTIONS

     Date      Body   Action Description with journal page number
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   12/3/2014  Senate  Prefiled
   12/3/2014  Senate  Referred to Committee on Finance
   1/13/2015  Senate  Introduced and read first time (Senate Journal-page 86)
   1/13/2015  Senate  Referred to Committee on Finance (Senate Journal-page 86)

View the latest legislative information at the website

VERSIONS OF THIS BILL

12/3/2014

(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

A BILL

TO AMEND CHAPTER 2, TITLE 12 OF THE 1976 CODE, RELATING TO TAXATION, BY ADDING SECTION 12-2-110, TO PROVIDE THAT PRIVATE CHILDCARE FACILITIES, PRIVATE SCHOOLS, AND HOME SCHOOLS BE TAXED IN THE SAME MANNER AS A PUBLIC FACILITY PROVIDING LIKE SERVICES.

Be it enacted by the General Assembly of the State of South Carolina:

SECTION    1.    Chapter 2, Title 12 of the 1976 Code is amended by adding:

"Section 12-2-110.    (A)    Private childcare facilities as defined in Section 63-13-20, private schools as defined in Section 59-1-110, and home schools as provided for in Section 59-65-40 et seq. shall be taxed in the same manner as a public facility providing like services.

(B)    To qualify for this tax exemption, a person must be in the trade or business of providing childcare, private schooling, or home schooling for children.

(C)    If the use of part of a residence as a childcare facility or home school is regular, but not exclusive, a person must determine the percentage of time that part of the residence is used for these services and submit a prescribed form to the Department of Revenue."

SECTION    2.    This act takes effect upon approval by the Governor.

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This web page was last updated on January 14, 2015 at 9:40 AM