H 3699 General Bill, By J.J. Bailey
 A Bill to amend Section 12-7-1260, Code of Laws of South Carolina, 1976,
 relating to the tax credit allowed employees for capital costs of establishing
 employee child care programs, so as to make the credit available to a taxpayer
 establishing a child care program for the general public on city, county, or
 state-owned recreational property.

   03/19/91  House  Introduced and read first time HJ-27
   03/19/91  House  Referred to Committee on Ways and Means HJ-27

A BILL

TO AMEND SECTION 12-7-1260, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE TAX CREDIT ALLOWED EMPLOYEES FOR CAPITAL COSTS OF ESTABLISHING EMPLOYEE CHILD CARE PROGRAMS, SO AS TO MAKE THE CREDIT AVAILABLE TO A TAXPAYER ESTABLISHING A CHILD CARE PROGRAM FOR THE GENERAL PUBLIC ON CITY, COUNTY, OR STATE-OWNED RECREATIONAL PROPERTY.

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

SECTION 1. Section 12-7-1260 of the 1976 Code, as added by Section 43, Part II, Act 189 of 1989, is amended by adding:

"(F) The credits allowed by this section are also available to taxpayers establishing a child care program for the general public on city, county, or state-owned recreational property."

SECTION 2. This act takes effect upon approval by the Governor.