Rep. PACE proposes the following amendment (LC-4216.DG0026H):

Amend the bill, as and if amended, by adding an appropriately numbered SECTION to read:

SECTION X. Article 25, Chapter 6, Title 12 of the S.C. Code is amended by adding:

 Section 12-6-3825. There is allowed as a nonrefundable credit against the tax imposed pursuant to Section 12-6-510 on a full-year resident individual taxpayer an amount equal to one hundred percent of the federal child tax credit allowed the taxpayer pursuant to Internal Revenue Code Section 24.

 Section 12-6-3826. There is allowed as a nonrefundable credit against the tax imposed pursuant to Section 12-6-510 on a full-year resident individual taxpayer an amount equal to one hundred percent of the federal adoption tax credit allowed the taxpayer pursuant to Internal Revenue Code Section 23.

Renumber sections to conform.

Amend title to conform.