A bill

to amend the South Carolina Code of Laws by adding Section 12-6-3810 so as to allow tax credits for unprepared healthy food purchases.

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

SECTION 1.Article 25, Chapter 6, Title 12 of the S.C. Code is amended by adding:

Section 12-6-3810.(A) There is allowed a tax credit equal to the amount of money spent by an individual in the tax year, not to exceed three thousand five hundred dollars, to purchase unprepared foods that support a healthy and nutritious diet. The department may require whatever documentation it determines necessary to prove the purchases.

(B)The department shall partner with other applicable state agencies, including the Department of Health and Environmental Control's State Nutrition Action Coalition, to determine which foods qualify for the tax credit. The department shall post the eligible foods on its website.

SECTION 2.This act takes effect upon approval by the Governor and applies to purchases made after December 31, 2023.

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