H 4336 Session 111 (1995-1996)
H 4336 General Bill, By T. Brown, Allison, Breeland, J. Brown, Canty, Cave,
Clyburn, Cobb-Hunter, Govan, Harvin, H.G. Hutson, Jennings, Kennedy, Lloyd,
Townsend, C.C. Wells, Wilder and W.J. Young
A Bill to amend the Code of Laws of South Carolina, 1976, by adding Section
59-1-456 so as to authorize an employee up to eight hours of paid leave each
year for the purpose of attending certain elementary and secondary school
conferences or activities during the employee's work hours, to provide than an
employee with the consent of his employer may be granted up to twelve hours of
paid leave each year during the employee's work hours to engage in certain
volunteer teaching activities in such schools, to provide that the employers
of these employees are entitled to state income or premium tax credits for
these activities, and to provide that procedures necessary to implement the
provisions of the section.
12/06/95 House Prefiled
12/06/95 House Referred to Committee on Ways and Means
01/09/96 House Introduced and read first time HJ-59
01/09/96 House Referred to Committee on Ways and Means HJ-59
A BILL
TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA,
1976, BY ADDING SECTION 59-1-456 SO AS TO AUTHORIZE
AN EMPLOYEE UP TO EIGHT HOURS OF PAID LEAVE
EACH YEAR FOR THE PURPOSE OF ATTENDING CERTAIN
ELEMENTARY AND SECONDARY SCHOOL CONFERENCES
OR ACTIVITIES DURING THE EMPLOYEE'S WORK HOURS,
TO PROVIDE THAT AN EMPLOYEE WITH THE CONSENT
OF HIS EMPLOYER MAY BE GRANTED UP TO TWELVE
HOURS OF PAID LEAVE EACH YEAR DURING THE
EMPLOYEE'S WORK HOURS TO ENGAGE IN CERTAIN
VOLUNTEER TEACHING ACTIVITIES IN SUCH SCHOOLS,
TO PROVIDE THAT THE EMPLOYERS OF THESE
EMPLOYEES ARE ENTITLED TO STATE INCOME OR
PREMIUM TAX CREDITS FOR THESE ACTIVITIES, AND TO
PROVIDE THAT 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 is entitled to not more than
eight hours of 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 paid leave for
parental visitation or activities suggested pursuant to Section
59-1-454 but do not authorize 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 may receive not more than twelve hours of 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 must grant an employee the paid leave
required by subsection (A) although the exact times and dates of the
leave may be scheduled at the convenience of the employer where
the time or date of the conference, activity, or meeting can be
adjusted. Where the time or date of the conference, activity, or
meeting cannot be adjusted in the opinion of the school officials
concerned, the employer must grant the paid leave to the employee
at its scheduled time.
(2) An employer is not required to 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) is in
addition to any other leave time to which the employee is entitled
either as granted by his employer or as required by law.
(4) An employee in a calendar year is limited to a total of
twelve hours paid leave under both subsections (A) and (B). This
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 take paid leave under
subsections (A) and (B) are entitled to a credit against its state
income or premium tax liability in any calendar year equal to ten
dollars per employee per hour of paid leave taken for that year for
this purpose. Tax credits not used in any year may be carried
forward for the next five succeeding years.
(E) For purposes of documenting the paid leave of an employee
in order to claim the tax credits 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 credits 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 credits authorized this section.
(F) The State Department of Education and the Department of
Revenue and Taxation shall promulgate those regulations necessary
to implement the provisions of this section."
SECTION 2. This act takes effect upon approval by the
Governor.
-----XX----- |