South Carolina General Assembly
109th Session, 1991-1992

Bill 1075


Indicates Matter Stricken
Indicates New Matter


                    Current Status

Introducing Body:               Senate
Bill Number:                    1075
Primary Sponsor:                Rose
Committee Number:               06
Type of Legislation:            GB
Subject:                        Maternity leave
Residing Body:                  Senate
Current Committee:              Finance
Computer Document Number:       JIC/5908.HC
Introduced Date:                Jan 14, 1992
Last History Body:              Senate
Last History Date:              Jan 14, 1992
Last History Type:              Introduced, read first time,
                                referred to Committee
Scope of Legislation:           Statewide
All Sponsors:                   Rose
Type of Legislation:            General Bill



History


 Bill  Body    Date          Action Description              CMN
 ----  ------  ------------  ------------------------------  ---
 1075  Senate  Jan 14, 1992  Introduced, read first time,    06
                             referred to Committee
 1075  Senate  Oct 21, 1991  Prefiled, referred to           06
                             Committee

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(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

A BILL

TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 12-7-1219 SO AS TO ALLOW A TAX CREDIT FOR EMPLOYERS WHO PROVIDE EMPLOYEES PAID MATERNITY LEAVE OR PAID LEAVE IN CONNECTION WITH AN EMPLOYEE'S ADOPTION OF A CHILD.

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

SECTION 1. Article 10, Chapter 7, Title 12 of the 1976 Code is amended by adding:

"Section 12-7-1219. An employer who provides (1) paid maternity leave for an employee or (2) paid leave in connection with the employee's adoption of a child, and the leave provided is in addition to other types of paid leave provided by the employer, is allowed a credit against the tax imposed pursuant to this chapter, Chapters 11 and 13 of this title, and Chapter 7 of Title 38 in an amount equal to the compensation paid the employee while on leave. The credit allowed may not exceed one thousand dollars in connection with the leave provided any one employee in one year. The credit must be claimed against the tax liability for the taxable year in which the period of leave ended. Unused credit may be carried forward to the five succeeding taxable years. The commission shall prescribe the appropriate forms and procedures to implement the credit allowed by this section."

SECTION 2. This act takes effect upon approval by the Governor and applies with respect to taxable years beginning after 1991.

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