South Carolina General Assembly
113th Session, 1999-2000

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Bill 3727


Indicates Matter Stricken
Indicates New Matter


                    Current Status

Bill Number:                      3727
Type of Legislation:              General Bill GB
Introducing Body:                 House
Introduced Date:                  19990311
Primary Sponsor:                  T. Brown
All Sponsors:                     T. Brown, Askins, Barfield, Battle, 
                                  Emory, Govan, Jennings, Kennedy, Lourie, 
                                  W. McLeod, Miller, J.H. Neal, Ott, Pinckney, 
                                  J. Smith and Stuart
Drafted Document Number:          l:\council\bills\gjk\20254std99.doc
Residing Body:                    House
Current Committee:                Ways and Means Committee 30 HWM
Subject:                          Public officers and employees, additional 
                                  paid leave may be granted for school 
                                  conference or program of child


                        History

Body    Date      Action Description                     Com     Leg Involved
______  ________  ______________________________________ _______ ____________
House   19990311  Introduced, read first time,           30 HWM
                  referred to Committee


                             Versions of This Bill

View additional legislative information at the LPITS web site.


(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

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 hereinafter 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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