Amend the bill, as and if amended, Part IB, Section 1a, DEPARTMENT OF EDUCATION - EIA, page 359, paragraph 1A.12, by adding an unnumbered paragraph after line 20 to read:
/ In addition to the reimbursement provided in this provision, any teacher receiving the maximum reimbursement allowed by the district, that expends more than the maximum reimbursement on teacher supplies and materials, may claim a refundable income tax credit on the teacher's 2013 tax return. The credit is equal to the difference between five hundred dollars and the maximum reimbursement allowed by the teacher's district, or the amount the teacher expends on teacher supplies and materials, whichever is less.
Any classroom teacher, including a classroom teacher at a South Carolina private school, that is not eligible for the reimbursement allowed by this provision, may claim a refundable income tax credit on the teacher's 2013 tax return if the teacher incurred expenses during the fiscal year for teacher supplies and materials. The credit is equal to five hundred dollars, or the amount the teacher expends on teacher supplies and materials, whichever is less.
The Department of Revenue may require whatever proof it deems necessary to implement the provisions of this provision. /
Renumber sections to conform.
Amend sections, totals and title to conform.