Current Status Introducing Body:Senate Bill Number:342 Primary Sponsor:Lourie Committee Number:06 Type of Legislation:GB Subject:Intermediate care, income tax credit Residing Body:Senate Current Committee:Finance Companion Bill Number:3044 Computer Document Number:342 Introduced Date:Jan 08, 1991 Last History Body:Senate Last History Date:Jan 08, 1991 Last History Type:Introduced and read first time, referred to Committee Scope of Legislation:Statewide All Sponsors:Lourie Giese Passailaigue Type of Legislation:General Bill
Bill Body Date Action Description CMN
---- ------ ------------ ------------------------------ ---
342 Senate Jan 08, 1991 Introduced and read first 06
time, referred to Committee
342 Senate Dec 03, 1990 Prefiled, referred to 06
Committee
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TO AMEND SECTION 12-7-1235, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE STATE INCOME TAX CREDIT FOR PAYMENTS BY THE TAXPAYER TO INSTITUTIONS PROVIDING SKILLED OR INTERMEDIATE CARE, SO AS TO CHANGE THE REFERENCE TO SKILLED OR INTERMEDIATE CARE TO NURSING FACILITY LEVEL OF CARE AND TO EXTEND THE CREDIT TO PAYMENTS FOR IN-HOME OR COMMUNITY CARE FOR PERSONS DETERMINED TO MEET NURSING FACILITY LEVEL OF CARE CRITERIA AS CERTIFIED BY A LICENSED PHYSICIAN.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-7-1235 of the 1976 Code is amended to read:
"Section 12-7-1235. For South Carolina income tax purposes, an individual taxpayer is allowed a credit against the tax due of twenty percent, not to exceed three hundred dollars, of the expenses paid by the taxpayer for his own support or the support of another to an institution providing skilled or intermediate nursing facility level of care or paid to a provider for in-home or community care for persons determined to meet nursing facility level of care criteria as certified by a licensed physician. No credit is allowed for expenses paid from public source funds. This credit is nonrefundable."
SECTION 2. This act, upon approval by the Governor, is effective for taxable years beginning after 1990.