Current Status Introducing Body:House Bill Number:3034 Primary Sponsor:J. Bailey Committee Number:30 Type of Legislation:GB Subject:Child care program, income tax credit Residing Body:House Current Committee:Ways and Means Computer Document Number:436/12761AC.93 Introduced Date:19930112 Last History Body:House Last History Date:19930112 Last History Type:Introduced, read first time, referred to Committee Scope of Legislation:Statewide All Sponsors:J. Bailey Type of Legislation:General Bill
Bill Body Date Action Description CMN Leg Involved
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3034 House 19930112 Introduced, read first time, 30
referred to Committee
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TO AMEND SECTION 12-7-1260, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE TAX CREDIT ALLOWED EMPLOYEES FOR CAPITAL COSTS OF ESTABLISHING EMPLOYEE CHILD CARE PROGRAMS, SO AS TO MAKE THE CREDIT AVAILABLE TO A TAXPAYER ESTABLISHING A CHILD CARE PROGRAM FOR THE GENERAL PUBLIC ON CITY, COUNTY, OR STATE-OWNED RECREATIONAL PROPERTY.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-7-1260 of the 1976 Code, as added by Section 43, Part II, Act 189 of 1989, is amended by adding:
"(F) The credits allowed by this section are also available to taxpayers establishing a child care program for the general public on city, county, or state-owned recreational property."
SECTION 2. This act takes effect upon approval by the Governor.