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 in this fiscal year, may claim a refundable income tax credit on the teacher's 2013 tax return, provided that the return or any amended return claiming the credit is filed prior to the end of the fiscal year. 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. If any expenditures eligible for a credit are made after December 31st, the teacher may include the expenditures on his initial return or may file an amended 2013 return claiming the credit, so long as the return or amended return is filed in the fiscal year.
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, provided that the return or any amended return claiming the credit is filed prior to the end of the fiscal year. The credit is equal to five hundred dollars, or the amount the teacher expends on teacher supplies and materials, whichever is less. If any expenditures eligible for a credit are made after December 31st, the teacher may include the expenditures on his initial return or may file an amended 2013 return claiming the credit, so long as the return or amended return is filed in the fiscal year.
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.