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H. 3200
STATUS INFORMATION
General Bill
Sponsors: Reps. Haskins, Gilham and Altman
Document Path: l:\council\bills\gjk\20031sd03.doc
Introduced in the House on January 14, 2003
Currently residing in the House Committee on Ways and Means
Summary: K-12 educational choice program; qualified income tax credits
HISTORY OF LEGISLATIVE ACTIONS
Date Body Action Description with journal page number ------------------------------------------------------------------------------- 12/11/2002 House Prefiled 12/11/2002 House Referred to Committee on Ways and Means 1/14/2003 House Introduced and read first time HJ-78 1/14/2003 House Referred to Committee on Ways and Means HJ-78
View the latest legislative information at the LPITS web site
VERSIONS OF THIS BILL
TO AMEND ARTICLE 25, CHAPTER 6, TITLE 12, CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 12-6-3560 SO AS TO PROVIDE FOR AN INCOME TAX CREDIT FOR CONTRIBUTIONS TO A QUALIFIED SCHOOL; AND SECTION 12-6-3565 SO AS TO PROVIDE FOR AN INCOME TAX CREDIT FOR CONTRIBUTIONS TO A PUBLIC SCHOOL TO SUPPORT EXTRACURRICULAR ACTIVITIES OR CHARACTER EDUCATION PROGRAMS; AND TO AMEND TITLE 59, RELATING TO EDUCATION, BY ADDING CHAPTER 68 SO AS TO AUTHORIZE A PROGRAM OF EDUCATIONAL CHOICE FOR STUDENTS IN GRADES K-12 WHO ATTEND A POOR SCHOOL OR IN A POOR SCHOOL DISTRICT UNDER SPECIFIED CONDITIONS AND REQUIREMENTS.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Article 25, Chapter 6, Title 12 of the 1976 Code is amended by adding:
"Section 12-6-3560. (A) A credit is allowed against a taxpayer's state income tax liability for the amount of voluntary cash contributions made by the taxpayer during the taxable year to a qualified school, but not exceeding:
(1) five hundred dollars in any taxable year for a single individual or a head of household;
(2) six hundred twenty-five dollars in any taxable year for a married couple filing a joint return. A husband and wife who file separate returns for a taxable year in which they could have filed a joint return may each claim only one-half of the tax credit that would have been allowed for a joint return.
(B) If the allowable tax credit exceeds the income taxes otherwise due on the claimant's income, or if there are no such taxes due, the taxpayer may carry the amount of the claim not used to offset these taxes forward for not more than five consecutive taxable years' income tax liability.
(C) The credit allowed by this section is in lieu of any deduction pursuant to Section 170 of the Internal Revenue Code and taken for state tax purposes.
(D) The tax credit is not allowed if the taxpayer designates the taxpayer's donation to the qualified school for the direct benefit of any dependent of the taxpayer.
(E) For purposes of this section:
(1) 'handicapped student' means a student who has any of the following conditions:
(a) hearing impairment;
(b) visual impairment;
(c) preschool moderate delay;
(d) preschool severe delay;
(e) preschool speech or language delay;
(2) 'qualified school' means a nongovernmental or governmental school including a community or magnet school for handicapped students or other students consisting of at least thirty students at the preschool, elementary, secondary, college, or university level, which is located in this State that does not discriminate on the basis of race, color, handicap, or national origin, that satisfies the requirements prescribed by law for such school, and that has existed as a school for at least three years."
SECTION 2. Article 25, Chapter 6, Title 12 of the 1976 Code is amended by adding:
"Section 12-6-3565. (A) A credit is allowed against a taxpayer's state income tax liability for the amount of any cash contributions paid by a taxpayer during the taxable year to a public school located in this State for the support of extracurricular activities or character education programs of the public school, but not exceeding:
(1) two hundred dollars for a single individual or a head of household;
(2) two hundred fifty dollars for a married couple filing a joint return. A husband and wife who file separate returns for a taxable year in which they could have filed a joint return may each claim only one-half of the tax credit that would have been allowed for a joint return.
(B) The credit allowed by this section is in lieu of any deduction pursuant to Section 170 of the Internal Revenue Code and taken for state tax purposes.
(C) If the allowable tax credit exceeds the taxes otherwise due on the claimant's income, or if there are no such taxes due, the taxpayer may carry the amount of the claim not used to offset these taxes forward for not more than five consecutive taxable years' income tax liability.
(D) For purposes of this section:
(1) 'character education programs' means a program developed pursuant to Section 59-17-135;
(2) 'extracurricular activities' means school sponsored actives that require enrolled students to pay a fee in order to participate including fees for:
(a) band uniforms;
(b) equipment or uniforms for varsity athletic activities;
(c) scientific laboratory materials;
(d) in-school or after-school mentoring or tutoring activities."
SECTION 3. The provisions of Sections 12-6-3560 and 12-6-3565 apply with respect to contributions made on or after January 1, 2003.
SECTION 4. Title 59 of the 1976 Code is amended by adding:
Section 59-68-10. This chapter may be cited as the 'South Carolina Educational Choice Act of 2003'.
Section 59-68-20. A school educational choice program is established to enable a pupil enrolled in a poor school or school district to attend another school in his district or in a district in which the pupil does not reside, subject to the restrictions contained in this chapter.
Section 59-68-30. As used in this chapter:
(1) 'Parent' means the natural or adoptive parent or legal guardian of a dependent child.
(2) 'Private school' means a school that is not maintained with public funds, that charges tuition or fees for the services it provides, and that is in compliance with the laws of this State.
(3) 'Public school' means a school operated by publicly elected or appointed school officials in which the program and activities are under the control of these officials and which is supported by public funds.
(4) 'Resident school district' means a geographical area surrounding a public school from which students are assigned.
(5) 'School' means a school that is authorized to provide elementary or secondary education, or both, under state law.
Section 59-68-40. In order to achieve the purpose of this chapter, the State Board of Education shall develop and the State Department of Education shall carry out a program in which the parent of each school-age child who attends a school or attends school in a school district which has been rated as 'below average' or 'unsatisfactory' in its absolute grade under the Education Accountability Act may choose for that child to attend a participating school selected by the child's parent in accordance with this chapter.
Section 59-68-50. (A) Each public school in the State must be a participating school. The responsible officials for each private school shall decide whether that school shall become a participating school.
(B) Subject to the provisions of subsection (C), a participating school shall admit children who apply, up to the limit of the school's capacity, after reserving places for children admitted in accordance with the school's regular admissions practices.
(C)(1) A participating school shall establish criteria for the admission of children consistent with the admissions criteria it regularly applies.
(2) In the case of a participating public school, the district school board shall establish criteria for the equitable allocation of places for children if there are insufficient places to serve all children requesting places.
Section 59-68-60. A participating school shall enter into an agreement with the State Department of Education. The agreement must provide that the participating school furnish a child an education equivalent to that provided to all other children in the school when a child is accepted at the school, and, if applicable, pays a supplementary tuition to satisfy any remainder of a participating school's tuition.
Section 59-68-70. If a student attends a public school which is not in his attendance area, the district shall adjust any monetary differences between the two schools. If a student attends a public school outside his resident district, his resident school district shall reimburse that district for the cost of his attendance which must be defined as one hundred percent of the per pupil expenditure determined by the State Department of Education based upon the Education Finance Act weighting. If the student attends a private school, his resident school district shall reimburse the private school for its tuition and fees in an amount equal to the cost of his attendance at a public school which shall be defined as one hundred percent of the per pupil expenditure determined by the department based upon the EFA weighting, but no reimbursement may be made for more than the amount of the tuition and fees regularly charged by the participating private school providing the educational services, if any.
Section 59-68-80. Before a pupil may attend a school in a nonresident district, the pupil's parent or guardian must submit an application to the nonresident district. This application must be postmarked or received not later than February first of the year in which the pupil would begin the fall semester at the nonresident district.
Section 59-68-90. The school board of a participating district shall adopt, by resolution, specific standards for acceptance and rejection of applications. Standards may include the capacity of a program, class, grade level, or school building. Nothing in this chapter requires a school district to add teachers or classrooms or in any way exceed the requirements and standards established by existing law. Standards may not include an applicant's previous academic achievement, athletic or other extracurricular ability, handicapping conditions, English proficiency level, or previous disciplinary proceedings.
Section 59-68-100. Within sixty days of the receipt of an application from a nonresident pupil seeking admission under the terms of this chapter, a participating district shall notify the parent or guardian and the resident district in writing as to whether the pupil's application has been accepted or rejected. If an application is rejected, the nonresident district shall state in the notification letter the reasons for rejection.
Section 59-68-110. Except as otherwise provided herein, the responsibility for transportation for a nonresident pupil must be borne by the pupil; provided, that the State Department of Education is authorized to allocate from available funds fifty dollars per month per student as a transportation allowance to the school the pupil chooses to attend under the terms of this chapter. The resident district may transport the student to the district boundary or to a point agreeable to the parent or the nonresident district within either the resident or nonresident district and count that student in the resident district's enrollment for transportation funding purposes only. The nonresident district may provide transportation from the resident district's boundary or from a point agreeable with the parent or the resident district within either the resident or nonresident district to a school in the nonresident district and count that student in the nonresident district's enrollment for transportation funding purposes only.
Section 59-68-120. A nonresident district shall accept credits toward graduation that were awarded by another district.
Section 59-68-130. Except as otherwise provided in Section 59-68-70, for purposes of the Education Finance Act (EFA), the Educational Improvement Act (EIA), and other applicable provisions of law, the nonresident student must be counted as a part of the average daily enrollment of the district to which the student has transferred. All add-on weightings generated by the student must also be transferred to the district of attendance.
Section 59-68-140. Where the provisions of this chapter and all pupil choice options created under this chapter result in a conflict with a desegregation court order, the terms of the order govern.
Section 59-68-150. A student who transfers to a nonresident district is not eligible for interscholastic athletic competition for one year from the date of the beginning of the transfer.
Section 59-68-160. The State Board of Education may promulgate regulations necessary to implement the provisions of this chapter and is further authorized to resolve disputes arising under Sections 59-68-70 through 59-68-110 of this chapter.
Section 59-68-170. The provisions of this chapter are supplemental to other provisions and requirements of law relating to school attendance of pupils.
Section 59-68-180. Nothing herein or in any other provision of law shall prohibit a local school district board of trustees from using local funds to supplement funds provided to a school selected by a student under the provisions of this chapter including the costs of tuition, fees, and transportation.
Section 59-68-190. The provisions of this chapter apply beginning with the 2004-2005 school year."
SECTION 5. If a section, paragraph, provision, or portion of this act is held to be unconstitutional or invalid by a court of competent jurisdiction, this holding shall not affect the constitutionality or validity of the remaining portions of this act, and the General Assembly for this purpose hereby declares that the provisions of this act are severable from each other.
SECTION 6. This act takes effect upon approval by the Governor.
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