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Current Status Bill Number:View additional legislative information at the LPITS web site.4401 Type of Legislation:General Bill GB Introducing Body:House Introduced Date:20020108 Primary Sponsor:Witherspoon All Sponsors:Witherspoon, Bingham, Littlejohn, W.D. Smith, Vaughn, Altman, Rodgers, Walker Drafted Document Number:l:\council\bills\skb\18104zcw02.doc Residing Body:House Current Committee:Ways and Means Committee 30 HWM Subject:Private grade school tuition, to be one hundred percent tax deductible History Body Date Action Description Com Leg Involved ______ ________ ______________________________________ _______ ____________ House 20020108 Introduced, read first time, 30 HWM referred to Committee House 20011205 Prefiled, referred to Committee 30 HWM Versions of This Bill
TO AMEND SECTION 12-6-1140, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO DEDUCTIONS FROM INDIVIDUAL TAXABLE INCOME, SO AS TO ALLOW THE TAXPAYERS TO DEDUCT ONE HUNDRED PERCENT OF THE COST OF A DEPENDENT'S PRIVATE GRADE SCHOOL TUITION FROM THE TAXPAYER'S INDIVIDUAL TAXABLE INCOME.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-6-1140 of the 1976 Code is amended by adding:
"(11) one hundred percent of preschool, kindergarten, primary, or secondary school tuition paid on behalf of a dependent claimed by the taxpayer on the taxpayer's federal income tax return."
SECTION 2. This act takes effect upon approval by the Governor and applies for tax years beginning after December 31, 2001.
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