A bill

 

TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-6-1140, RELATING TO INCOME TAX DEDUCTIONS, SO AS TO PROVIDE A DEDUCTION FOR AMOUNTS EARNED BY AN INDIVIDUAL UNDER THE AGE OF EIGHTEEN; AND BY ADDING SECTION 12-6-4915 SO AS TO PROVIDE THAT AN INDIVIDUAL UNDER THE AGE OF EIGHTEEN IS NOT REQUIRED TO FILE AN INCOME TAX RETURN.

 

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

 

SECTION 1.  Section 12-6-1140 of the S.C. Code is amended by adding:

 

    (15) amounts earned by an individual under the age of eighteen on January first of the income tax year.

 

SECTION 2.  Article 37, Chapter 6, Title 12 of the S.C. Code is amended by adding:

 

    Section 12-6-4915. Notwithstanding Section 12-6-4910, an individual under the age of eighteen on January first of the income tax year is not required to file an income tax return.

 

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

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