South Carolina General Assembly
123rd Session, 2019-2020

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H. 3251

STATUS INFORMATION

General Bill
Sponsors: Reps. Moore and S. Williams
Document Path: l:\council\bills\rt\17493sa19.docx

Introduced in the House on January 8, 2019
Currently residing in the House Committee on Ways and Means

Summary: Income Tax credit

HISTORY OF LEGISLATIVE ACTIONS

     Date      Body   Action Description with journal page number
-------------------------------------------------------------------------------
  12/18/2018  House   Prefiled
  12/18/2018  House   Referred to Committee on Ways and Means
    1/8/2019  House   Introduced and read first time (House Journal-page 144)
    1/8/2019  House   Referred to Committee on Ways and Means 
                        (House Journal-page 144)

View the latest legislative information at the website

VERSIONS OF THIS BILL

12/18/2018

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

A BILL

TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 12-6-3800 SO AS TO PROVIDE FOR AN INCOME TAX CREDIT FOR CERTAIN TEACHERS MAKING CERTAIN CHILD AND DEPENDENT CARE PAYMENTS IN THE TAX YEAR.

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 to read:

"Section 12-6-3800.    A taxpayer who is a certified public school K-12 teacher is entitled to a refundable tax credit against income taxes imposed pursuant to this chapter equal to twenty-five percent of child and dependent care expenses not to exceed two thousand five hundred dollars in a tax year. A taxpayer only may claim the credit for child and dependent care expenses made during the tax year. The taxpayer shall claim the credit allowed by this section on the taxpayer's income tax return in a manner prescribed by the department. The department may require any documentation it considers necessary to implement the provisions of this section."

SECTION    2.    This act takes effect upon approval of the Governor and applies to income tax years after 2018.

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This web page was last updated on February 1, 2019 at 4:56 PM