Current Status Bill Number:1133 Type of Legislation:General Bill GB Introducing Body:Senate Introduced Date:19980319 Primary Sponsor:Courtney All Sponsors:Courtney, Leventis, Hayes, Alexander, Waldrep, Short, McConnell, Giese, O'Dell, Peeler, Cork, Wilson, Moore, Fair, McGill, Martin, Lander, Reese, Thomas, Mescher, Patterson, Ryberg, Anderson, Grooms, Land, Jackson, Branton, Holland, Ravenel, Courson, Passailaigue, J. Verne Smith, Bryan, Drummond, Leatherman, Glover, Ford, Setzler, Russell, Matthews and Rankin Drafted Document Number:jud9036.ctc Residing Body:House Current Committee:Education and Public Works Committee 21 HEPW Date of Last Amendment:19980429 Subject:School Tutoring Act, tax or tuition credit redeemable at state-supported college or university; School districts
Body Date Action Description Com Leg Involved
______ ________ _______________________________________ _______ ____________
House 19980430 Introduced, read first time, 21 HEPW
referred to Committee
Senate 19980429 Amended, read third time,
sent to House
Senate 19980428 Read second time, notice of
general amendments
Senate 19980428 Recalled from Committee 04 SED
Senate 19980319 Introduced, read first time, 04 SED
referred to Committee
View additional legislative information at the LPITS web site.
AS PASSED BY THE SENATE
April 29, 1998
S. 1133
Introduced by Senators Courtney, Leventis, Hayes, Alexander, Waldrep, Short, McConnell, Giese, O'Dell, Peeler, Cork, Wilson, Moore, Fair, McGill, Martin, Lander, Reese, Thomas, Mescher, Patterson, Ryberg, Anderson, Grooms, Land, Jackson, Branton, Holland, Ravenel, Courson, Passailaigue, J. Verne Smith, Bryan, Drummond, Leatherman, Glover, Ford, Setzler, Russell, Matthews and Rankin
S. Printed 4/29/98--S.
Read the first time March 19, 1998.
TO AMEND CHAPTER 5, TITLE 59, CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 59-5-160, SO AS TO ENACT THE "SCHOOL TUTORING ACT" TO AUTHORIZE AN INDIVIDUAL WHO PROVIDES VOLUNTEER TUTORING SERVICES IN A PUBLIC SCHOOL TO RECEIVE A STATE TAX CREDIT OR A TUITION CREDIT REDEEMABLE AT A STATE PUBLIC INSTITUTION OF HIGHER LEARNING.
Amend Title To Conform
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. The 1976 Code is amended by adding:
"Section 59-5-160. (A) Any individual certified by a school district as a volunteer tutor in a public school in that district is entitled to receive either a:
(1) tax credit of five hundred dollars; or
(2) one thousand dollar tuition credit redeemable at any public institution of higher learning in the State.
(B) To be eligible to receive the tax credit or tuition credit, the certified tutor must work in a public school in the district for an average of two hours a week for a complete school year.
(C) Any individual who fulfills the requirements of a certified tutor and elects to receive the five hundred dollar tax credit may apply the credit to his state individual income tax liability for the year in which the credit was generated. If the credit exceeds the taxpayer's individual tax liability for the taxable year, the excess amount may be carried forward for credit against his state individual income taxes during the next five succeeding taxable years.
(D) Any individual who fulfills the requirements of a certified tutor and elects to receive the one thousand dollar tuition credit may redeem the tuition credit at any time within five years of its receipt. After five years, the redeemable value of the tuition credit becomes null and void. Tuition credits may be accumulated to offset the cost of tuition. If the value of the accumulated tuition credits exceeds the cost of tuition for one semester, the individual may receive a credit for a subsequent semester's tuition but is not entitled to receive any cash refund. Tuition credits under this section have no other cash value and are transferable only to an immediate family member. For purposes of this section, 'immediate family member' means a spouse or a person related by consanguinity or affinity within the second degree.
(E) The State Board of Education shall promulgate regulations relating to tutor certification and the dissemination of tuition credits. The Commission on Higher Education shall promulgate regulations relating to the redemption of tuition credits.
(F) The Department of Revenue shall promulgate regulations relating to tax credits for tutoring services."
SECTION 2. This act takes effect upon approval by the Governor.