A bill

 

TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-6-3790, RELATING TO THE EDUCATIONAL CREDIT FOR EXCEPTIONAL NEEDS CHILDREN'S FUND, SO AS TO EXPAND THE DEFINITION OF "EXCEPTIONAL NEEDS CHILD" TO INCLUDE A CHILD WHO IS IN FOSTER CARE.

 

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

 

SECTION 1.  Section 12-6-3790(A)(2) of the S.C. Code is amended by adding:

 

    (c) who is in foster care.

 

SECTION 2.  This act takes effect upon approval by the Governor and applies to income tax years after 2024.

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