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Current Status Bill Number:View additional legislative information at the LPITS web site.438 Type of Legislation:General Bill GB Introducing Body:Senate Introduced Date:19990203 Primary Sponsor:Courtney All Sponsors:Courtney Drafted Document Number:l:\council\bills\gjk\20112sd99.doc Residing Body:Senate Current Committee:Education Committee 04 SED Subject:School Tutoring Act of 1999, School Districts, Income tax credit, Colleges and Universities, Tuition History Body Date Action Description Com Leg Involved ______ ________ ______________________________________ _______ ____________ Senate 19990203 Introduced, read first time, 04 SED referred to Committee Versions of This Bill
TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, TO ENACT THE "SOUTH CAROLINA SCHOOL TUTORING ACT OF 1999", BY ADDING SECTION 59-5-160 SO AS TO AUTHORIZE AN INDIVIDUAL WHO PROVIDES VOLUNTEER TUTORING SERVICES IN A PUBLIC SCHOOL TO RECEIVE A STATE INCOME TAX CREDIT OR A TUITION CREDIT REDEEMABLE AT A STATE PUBLIC INSTITUTION OF HIGHER LEARNING OR TECHNICAL COLLEGE, AND TO PROVIDE PROCEDURES RELATING TO THE USE AND TRANSFERABILITY OF THESE CREDITS.
Be in enacted by the General Assembly of the State of South Carolina:
SECTION 1. This act is known and may be cited as the "South Carolina School Tutoring Act of 1999."
SECTION 2. The 1976 Code is amended by adding:
"Section 59-5-160. (A) An individual certified by a school district as a volunteer tutor who tutors a student in a public school in the district for an average of two hours a week for a complete school year is entitled to receive either a:
(1) tax credit of five hundred dollars; or
(2) tuition credit redeemable at any public institution of higher learning or technical education institution in the State. The amount of the tuition credit is one thousand dollars or one-half the amount of annual tuition at the institution attended whichever is less.
(B) An individual who fulfills the requirements of this section and elects to receive the five hundred dollar tax credit may apply the credit to his state individual income tax liability for the year in which the credit was generated. If the credit exceeds the taxpayer's individual tax liability for the taxable year, the excess amount may be carried forward for credit against his state individual income taxes during the next five succeeding taxable years.
(C) An individual who fulfills the requirements of this section and elects to receive the tuition credit may redeem the tuition credit at any time within five years of its receipt. After five years, the redeemable value of the tuition credit becomes null and void. Tuition credits may be accumulated to offset the cost of tuition. If the value of the accumulated tuition credits exceeds the cost of tuition for one year, the individual may receive a credit toward tuition in a subsequent year, but is not entitled to receive a cash refund. Tuition credits under this section have no other cash value and are transferable only to an immediate family member, except that any person may transfer a tuition credit to a foster child as defined herein. A transfer to a foster child may be made to a specific foster child or to the Department of Social Services for use by a foster child designated by the department. Where transfer is made to the department, selection of a foster child to receive the credit shall be at the discretion of the department based on such criteria, as the department considers appropriate.
(D) For purposes of this section:
(1) 'immediate family member' means a spouse or a person related by consanguinity or affinity within the second degree;
(2) 'foster child' means a person who, immediately prior to the person's eighteenth birthday or at the time the person finishes high school, either is:
(a) in the custody of the South Carolina Department of Social Services; or
(b) eligible for benefits under Section 20-7-1925 after having been placed for adoption by the South Carolina Department of Social Services.
(E) The State Board of Education shall promulgate regulations establishing standards and procedures for certification of tutors, dissemination of tuition credits, and certification of eligibility for tax credits.
(F) The Commission on Higher Education shall promulgate regulations providing for the redemption of tuition credits.
(G) The Department of Revenue shall promulgate regulations relating to income tax credits for tutoring services."
SECTION 3. This act takes effect one year after approval by the Governor.
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