A bill

 

TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY ENACTING THE "AGING WITH DIGNITY ACT" BY ADDING SECTION 12-6-3830 SO AS TO PROVIDE FOR AN INCOME TAX CREDIT FOR A TAXPAYER WHO IS CARING FOR A SENIOR FAMILY MEMBER.

 

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

 

SECTION 1.  This act may be cited as the "Aging with Dignity Act."

 

SECTION 2.  Article 25, Chapter 6, Title 12 of the S.C. Code is amended by adding:

 

    Section 12-6-3830. A taxpayer who is caring for a family member who is a senior living in the taxpayer's home is eligible for an income tax credit equal to one thousand dollars. In order to qualify for the provisions of this section, the taxpayer shall obtain a written certification from a licensed physician that the senior is unable to perform at least three activities of daily living without substantial assistance for a period of at least six months. The department may promulgate regulations necessary to implement the provisions of this section.

 

SECTION 3.  This act takes effect upon approval by the Governor.

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