Current Status Introducing Body:Senate Bill Number:165 Primary Sponsor:Rose Committee Number:06 Type of Legislation:GB Subject:Maternity leave for adoption of child Residing Body:Senate Current Committee:Finance Computer Document Number:JIC/5120HC.93 Introduced Date:19930112 Last History Body:Senate Last History Date:19930112 Last History Type:Introduced, read first time, referred to Committee Scope of Legislation:Statewide All Sponsors:Rose Type of Legislation:General Bill
Bill Body Date Action Description CMN Leg Involved
____ ______ ____________ ______________________________ ___ ____________
165 Senate 19930112 Introduced, read first time, 06
referred to Committee
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TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 12-7-1219 SO AS TO ALLOW A TAX CREDIT FOR EMPLOYERS WHO PROVIDE EMPLOYEES PAID MATERNITY LEAVE OR PAID LEAVE IN CONNECTION WITH AN EMPLOYEE'S ADOPTION OF A CHILD.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Article 10, Chapter 7, Title 12 of the 1976 Code is amended by adding:
"Section 12-7-1219. An employer who provides (1) paid maternity leave for an employee or (2) paid leave in connection with the employee's adoption of a child, and the leave provided is in addition to other types of paid leave provided by the employer, is allowed a credit against the tax imposed pursuant to this chapter, Chapters 11 and 13 of this title, and Chapter 7 of Title 38 in an amount equal to the compensation paid the employee while on leave. The credit allowed may not exceed one thousand dollars in connection with the leave provided any one employee in one year. The credit must be claimed against the tax liability for the taxable year in which the period of leave ended. Unused credit may be carried forward to the five succeeding taxable years. The commission shall prescribe the appropriate forms and procedures to implement the credit allowed by this section."
SECTION 2. This act takes effect upon approval by the Governor and applies with respect to taxable years beginning after 1992.