South Carolina General Assembly
125th Session, 2023-2024

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Indicates New Matter

S. 18

STATUS INFORMATION

General Bill
Sponsors: Senator Jackson
Document Path: SMIN-0017AA23.docx

Introduced in the Senate on January 10, 2023
Currently residing in the Senate

Summary: Income tax, credit

HISTORY OF LEGISLATIVE ACTIONS

Date Body Action Description with journal page number
11/30/2022 Senate Prefiled
11/30/2022 Senate Referred to Committee on Finance
1/10/2023 Senate Introduced and read first time (Senate Journal-page 22)
1/10/2023 Senate Referred to Committee on Finance (Senate Journal-page 22)
2/8/2023 Scrivener's error corrected

View the latest legislative information at the website

VERSIONS OF THIS BILL

11/30/2022
02/08/2023



A bill

TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA BY ADDING SECTION 12-6-3785 SO AS TO ALLOW AN INDIVIDUAL TAXPAYER TO CLAIM AN INCOME TAX CREDIT IF THE INDIVIDUAL SERVES AS A CAREGIVER FOR A PERSON WHO IS AT LEAST SEVENTY-FIVE YEARS OF AGE, AND TO SET THE AMOUNT OF THE CREDIT.

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 12-6-3785.   (A) An individual taxpayer may claim a credit against the income tax imposed pursuant to this chapter if the individual serves as a caregiver to an eligible person and is not compensated for the care. The credit is equal to one hundred dollars for each month in which the care is provided if the caregiver is unable to work as a result of the care, and fifty dollars for each month in which the care is provided if the caregiver is able to work.

   (B) For purposes of this section, an 'eligible person' is a person who is at least seventy-five years of age in the year for which the credit is claimed and who has lost the ability to perform two of the following activities without substantial assistance for a period that is expected to continue for at least ninety days:

      (1) bathing;

      (2) continence;

      (3) dressing;

      (4) eating;

      (5) toileting; or

      (6) mobility.

   (C) To claim the credit allowed by this section, the individual taxpayer must provide a statement from a doctor stating that the 'eligible person' qualifies as such pursuant to subsection (B). The department shall prescribe the form by which a doctor may make the statement.

   (D) The department may require whatever other proof it determines necessary to determine eligibility for the credit.

SECTION 2.   This act takes effect upon approval by the Governor and applies to tax years beginning after 2023.

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This web page was last updated on May 28, 2024 at 12:17 PM