H 3113  General Bill, By Collins, Allison, V.S.Moss, Pope and Thayer
 A BILL TO AMEND SECTION 12-6-3790, CODE OF LAWS OF SOUTH CAROLINA, 1976,
 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.

   12/09/20  House  Prefiled
   12/09/20  House  Referred to Committee on Ways and Means
   01/12/21  House  Introduced and read first time
   01/12/21  House  Referred to Committee on Ways and Means
   02/02/21  House  Member(s) request name added as sponsor: Thayer

TO AMEND SECTION 12-6-3790, CODE OF LAWS OF SOUTH CAROLINA, 1976, 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 1976 Code is amended by adding an appropriately lettered subitem to read:

    "( )    who is in foster care."

SECTION    2.    This act takes effect upon approval of the Governor and applies to income tax years after 2020.