H 3116 Session 112 (1997-1998)
H 3116 General Bill, By T. Brown
A BILL TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION
59-1-456 SO AS TO PROVIDE THAT AN EMPLOYEE MAY BE GRANTED BY HIS EMPLOYER A
SPECIFIED AMOUNT OF ADDITIONAL PAID LEAVE EACH YEAR FOR THE PURPOSE OF
ATTENDING CERTAIN ELEMENTARY AND SECONDARY SCHOOL CONFERENCES OR ACTIVITIES
DURING THE EMPLOYEE'S WORK HOURS, OR TO ENGAGE IN CERTAIN VOLUNTEER TEACHING
ACTIVITIES IN SUCH SCHOOLS, TO PROVIDE THAT THE EMPLOYERS OF THESE EMPLOYEES
ARE ENTITLED TO A SPECIFIED STATE INCOME TAX DEDUCTION FOR THESE ACTIVITIES,
AND TO PROVIDE THE PROCEDURES NECESSARY TO IMPLEMENT THE PROVISIONS OF THIS
SECTION.
01/08/97 House Prefiled
01/08/97 House Referred to Committee on Labor, Commerce and Industry
01/14/97 House Introduced and read first time HJ-51
01/14/97 House Referred to Committee on Labor, Commerce and
Industry HJ-51
03/31/98 House Tabled in committee Labor, Commerce and Industry
A BILL
TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA,
1976, BY ADDING SECTION 59-1-456 SO AS TO PROVIDE
THAT AN EMPLOYEE MAY BE GRANTED BY HIS
EMPLOYER A SPECIFIED AMOUNT OF ADDITIONAL PAID
LEAVE EACH YEAR FOR THE PURPOSE OF ATTENDING
CERTAIN ELEMENTARY AND SECONDARY SCHOOL
CONFERENCES OR ACTIVITIES DURING THE EMPLOYEE'S
WORK HOURS, OR TO ENGAGE IN CERTAIN VOLUNTEER
TEACHING ACTIVITIES IN SUCH SCHOOLS, TO PROVIDE
THAT THE EMPLOYERS OF THESE EMPLOYEES ARE
ENTITLED TO A SPECIFIED STATE INCOME TAX
DEDUCTION FOR THESE ACTIVITIES, AND TO PROVIDE
THE PROCEDURES NECESSARY TO IMPLEMENT THE
PROVISIONS OF THIS SECTION.
Be it enacted by the General Assembly of the State of South
Carolina:
SECTION 1. The 1976 Code is amended by adding:
"Section 59-1-456. (A) An employee who is a parent or
legal guardian of a child enrolled in grades K-12 in a public, private,
or church school of this State for purposes of the income tax
deduction hereinafater authorized may receive not more than eight
hours of additional paid leave each calendar year during the
employee's work hours for the purpose of attending school
conferences, activities, or meetings regarding the child or regarding
pupils at the school. The provisions of this section authorize
additional paid leave for parental visitation or activities suggested
pursuant to Section 59-1-454 but do not authorize additional paid
leave to an employee to attend interscholastic activities including
athletic events for which the child must meet the requirements of
Section 59-39-160 in order to participate. For purposes of this
section, a parent is defined as a custodial parent or a noncustodial
parent if the applicable court decree grants to or imposes on the
noncustodial parent the right or obligation to supervise the child's
school performance and activities.
(B) An employee who has expertise in a particular profession or
subject may volunteer or be requested to discuss or teach this
profession or subject in any public, private, or church school which
offers grades K-12. Upon request of the school officials concerned
or upon acceptance of his offer by the appropriate school officials,
the employee for purposes of the income tax deduction may receive
not more than twelve hours of additional paid leave each year during
the employee's work hours for the purpose of discussing or teaching
this profession or subject in that school.
(C)(1) An employer may grant an employee the additional paid
leave required by subsection (A) and the exact times and dates of the
leave must be scheduled at the convenience of the employer.
(2) An employer also may grant the paid leave provided by
subsection (B), and the employee must secure the permission of his
employer before he may undertake these activities on employer time.
(3) The paid leave provided by subsections (A) and (B) must be
in addition to any other leave time to which the employee is entitled
either as granted by his employer or as required by law for the
employer to receive the income tax deduction authorized by this
section.
(4) An employee in a calendar year is limited to a total of
twelve hours paid leave under both subsections (A) and (B). This
additional paid leave may be in any combination of the leave
authorized by subsections (A) and (B) provided that in no event is
more than eight hours paid leave under subsection (A) authorized.
(D) Employers of employees who are granted the additional paid
leave under subsections (A) and (B) are entitled to an individual or
corporate income tax deduction in any calendar year equal to ten
dollars per employee per hour of paid leave taken for that year for
this purpose. Tax deductions not used in any year may be carried
forward for the next five succeeding years.
(E) For purposes of documenting the additional paid leave of an
employee in order to claim the tax deductions authorized by this
section, the school concerned shall issue a certificate to the employee
which shall include, but is not limited to, the date and time of the
activity, the type of activity involved, the hours the employee
attended, the name and address of the employee and employer, and
a statement that to the best of its information and belief, the activity
qualifies for the tax deductions authorized by this section. These
certificates so issued must be returned to and maintained by the
employer in order to be eligible to claim the tax deductions
authorized this section.
(F) The State Department of Education and the Department of
Revenue and Taxation shall promulgate regulations necessary to
implement the provisions of this section."
SECTION 2. This act takes effect upon approval by the Governor.
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