South Carolina General Assembly
122nd Session, 2017-2018

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Indicates New Matter

H. 3080

STATUS INFORMATION

General Bill
Sponsors: Reps. McKnight, Atwater, Pitts, Thayer and Putnam
Document Path: l:\council\bills\dka\3031sa17.docx

Introduced in the House on January 10, 2017
Currently residing in the House Committee on Ways and Means

Summary: Income tax deduction

HISTORY OF LEGISLATIVE ACTIONS 

     Date      Body   Action Description with journal page number
-------------------------------------------------------------------------------
  12/15/2016  House   Prefiled
  12/15/2016  House   Referred to Committee on Ways and Means
   1/10/2017  House   Introduced and read first time (House Journal-page 66)
   1/10/2017  House   Referred to Committee on Ways and Means 
                        (House Journal-page 66)
    3/2/2017  House   Member(s) request name added as sponsor: Thayer, Putnam

View the latest legislative information at the website

VERSIONS OF THIS BILL

12/15/2016

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

A BILL

TO AMEND SECTION 12-6-1140, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO DEDUCTIONS FROM INDIVIDUAL TAXABLE INCOME, SO AS TO PROVIDE AN INCOME TAX DEDUCTION FOR PRIVATE SCHOOL TUITION PAID BY THE LEGAL GUARDIAN OF A CHILD LIVING IN A SCHOOL DISTRICT THAT IS DESIGNATED AS "BELOW AVERAGE" OR "SCHOOL/DISTRICT AT-RISK".

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

SECTION    1.    Section 12-6-1140 of the 1976 Code, as last amended by Act 165 of 2016, is further amended by adding an appropriately numbered item at the end to read:

"( )    private school tuition paid by the legal guardian of a child living in a school district that is designated as 'below average' or 'school/district at-risk' under the Education Accountability Act. If a taxpayer claims an income tax credit pursuant to a contribution to the Educational Credit for Exceptional Needs Children Fund, then the taxpayer may only claim a deduction equal to the difference of the cost of tuition and the amount of the credit."

SECTION    2.    This act takes effect upon approval by the Governor and applies for income tax years beginning after 2016.

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This web page was last updated on March 2, 2017 at 12:29 PM