South Carolina General Assembly
118th Session, 2009-2010

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H. 3107

STATUS INFORMATION

General Bill
Sponsors: Reps. Merrill, Stringer, Hamilton and Millwood
Document Path: l:\council\bills\nbd\11019bb09.docx

Introduced in the House on January 13, 2009
Currently residing in the House Committee on Ways and Means

Summary: Income tax credit

HISTORY OF LEGISLATIVE ACTIONS 

     Date      Body   Action Description with journal page number
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   12/9/2008  House   Prefiled
   12/9/2008  House   Referred to Committee on Ways and Means
   1/13/2009  House   Introduced and read first time HJ-51
   1/13/2009  House   Referred to Committee on Ways and Means HJ-51
    2/3/2009  House   Member(s) request name added as sponsor: Millwood

View the latest legislative information at the LPITS web site

VERSIONS OF THIS BILL

12/9/2008

(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 12-6-3680 SO AS TO ALLOW A STATE INCOME TAX CREDIT FOR A TAXPAYER WHO SENDS HIS CHILD TO PRIVATE SCHOOL OR HOME SCHOOLS HIS CHILD IN AN AMOUNT EQUAL TO TWO HUNDRED DOLLARS PER CHILD TO BE USED FOR BOOKS AND SUPPLIES.

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

SECTION    1.    Article 25, Chapter 6, Title 12 of the 1976 Code is amended by adding:

"Section 12-6-3680.    A person who sends his child to private school or home schools his child is allowed a tax credit equal to two hundred dollars per child to be used to purchase books and supplies. The credit may be applied against the person's liability for taxes imposed pursuant Section 12-6-510. Limitations upon the total amount of liability for taxes that can be reduced by the use of another credit allowed for that tax must be computed after the credit allowed by this section is used to reduce a tax liability pursuant to this chapter. The credit is nonrefundable."

SECTION    2.    This act takes effect upon approval by the Governor and applies for taxable years beginning after 2008.

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