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Indicates Matter Stricken
Indicates New Matter
S. 451
STATUS INFORMATION
General Bill
Sponsors: Senators Bright, Bryant, Davis, Corbin, Grooms and Shealy
Document Path: l:\s-res\lb\038dayc.hm.lb.docx
Introduced in the Senate on February 27, 2013
Currently residing in the Senate Committee on Finance
Summary: Childcare facilities
HISTORY OF LEGISLATIVE ACTIONS
Date Body Action Description with journal page number ------------------------------------------------------------------------------- 2/27/2013 Senate Introduced and read first time (Senate Journal-page 18) 2/27/2013 Senate Referred to Committee on Finance (Senate Journal-page 18)
View the latest legislative information at the LPITS web site
VERSIONS OF THIS BILL
TO AMEND CHAPTER 2, TITLE 12 OF THE 1976 CODE, RELATING TO TAXATION, BY ADDING SECTION 12-2-110, TO PROVIDE THAT PRIVATE CHILDCARE FACILITIES, PRIVATE SCHOOLS, AND HOME SCHOOLS BE TAXED IN THE SAME MANNER AS A PUBLIC FACILITY PROVIDING LIKE SERVICES.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Chapter 2, Title 12 of the 1976 Code is amended by adding:
"Section 12-2-110. (A) Private childcare facilities as defined in Section 63-13-20, private schools as defined in Section 59-1-110, and home schools as provided for in Section 59-65-40 et seq. shall be taxed in the same manner as a public facility providing like services.
(B) To qualify for this tax exemption, a person must be in the trade or business of providing childcare, private schooling, or home schooling for children.
(C) If the use of part of a residence as a childcare facility or home school is regular, but not exclusive, a person must determine the percentage of time that part of the residence is used for these services and submit a prescribed form to the Department of Revenue."
SECTION 2. This act takes effect upon approval by the Governor.
This web page was last updated on March 4, 2013 at 10:20 AM