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H. 4524
STATUS INFORMATION
General Bill
Sponsors: Reps. McKnight and Henderson-Myers
Document Path: l:\council\bills\bbm\9700dg18.docx
Introduced in the House on January 9, 2018
Currently residing in the House Committee on Ways and Means
Summary: Tax credit
HISTORY OF LEGISLATIVE ACTIONS
Date Body Action Description with journal page number
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12/13/2017 House Prefiled
12/13/2017 House Referred to Committee on Ways and Means
1/9/2018 House Introduced and read first time (House Journal-page 142)
1/9/2018 House Referred to Committee on Ways and Means
(House Journal-page 142)
View the latest legislative information at the website
VERSIONS OF THIS BILL
TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 12-6-3795 SO AS TO ALLOW A TAXPAYER A TAX CREDIT FOR THE INSTALLATION OF A DIAPER CHANGING STATION AT A BUSINESS LOCATION.
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 12-6-3795. A resident taxpayer that installs a diaper changing station in the restroom at its business location is allowed a tax credit equal to five hundred dollars, not to exceed the related costs incurred by the taxpayer. If the business location has separate restrooms for men and women, then a diaper changing station must be installed in both restrooms to qualify for the credit allowed by this section."
SECTION 2. This act takes effect upon approval by the Governor and first applies to diaper changing stations installed after 2016.
This web page was last updated on
January 11, 2018 at 8:56 AM