A bill

to amend the South Carolina Code of Laws by amending Section 12-6-3790, relating to the Educational Credit for Exceptional Needs Children's Fund, so as to EXPAND THE DEFINITION OF "EXCEPTIONAL NEEDS CHILD" TO INCLUDE A CHILD WHO IS IN FOSTER CARE.

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

SECTION 1.Section 12-6-3790(A)(2) of the S.C. Code is amended by adding a subitem to read:

(c) who is in foster care.

SECTION 2.This act takes effect upon approval of the Governor and applies to income tax years after 2022.

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