Bill 325

                    Current Status

Introducing Body:               Senate
Bill Number:                    325
Primary Sponsor:                Bryan
Committee Number:               06
Type of Legislation:            GB
Subject:                        Mentally retarded, income tax
                                credit for guardian of
Residing Body:                  Senate
Current Committee:              Finance
Computer Document Number:       325
Introduced Date:                Jan 08, 1991
Last History Body:              Senate
Last History Date:              Jan 08, 1991
Last History Type:              Introduced and read first time,
                                referred to Committee
Scope of Legislation:           Statewide
All Sponsors:                   Bryan
                                Peeler
                                Hayes
                                Fielding
                                Hinson
Type of Legislation:            General Bill

 Bill  Body    Date          Action Description              CMN
 ----  ------  ------------  ------------------------------  ---
 325   Senate  Jan 08, 1991  Introduced and read first       06
                             time, referred to Committee
 325   Senate  Nov 26, 1990  Prefiled, referred to           06
                             Committee

A BILL

TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 12-7-1238 SO AS TO PROVIDE A TAX CREDIT FOR PARENTS OR GUARDIANS OF PERSONS WITH SEVERE MENTAL RETARDATION.

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

SECTION 1. The 1976 Code is amended by adding:

"Section 12-7-1238. (A) For South Carolina income tax purposes, a credit against the tax due is allowed for twenty-five percent of all expenditures not to exceed one thousand dollars of the expenses paid by the parent or legal guardian of a person with severe mental retardation, living at home, who is dependent on the parent or legal guardian for at least one-half of his financial support.

(B) To qualify for the credit, the parent or legal guardian shall provide the South Carolina Tax Commission with a statement verifying:

(1) the condition of the person from the department;

(2) documentation of residence for the person;

(3) documentation of expenditures for the person.

(C) For purposes of this section, a person with severe mental retardation means a person of any age who is certified by the State Mental Retardation Department as having mental retardation with defects in intellectual function and adaptive behavior and who scores fifty or less on standardized tests measuring these abilities."

SECTION 2. This act takes effect upon approval by the Governor.