South Carolina General Assembly
123rd Session, 2019-2020

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H. 4779

STATUS INFORMATION

General Bill
Sponsors: Reps. Brawley, King, McKnight, Pendarvis, Cobb-Hunter and Clyburn
Document Path: l:\council\bills\rt\17672sa20.docx

Introduced in the House on January 14, 2020
Currently residing in the House Committee on Ways and Means

Summary: Income tax credit

HISTORY OF LEGISLATIVE ACTIONS

     Date      Body   Action Description with journal page number
-------------------------------------------------------------------------------
  12/11/2019  House   Prefiled
  12/11/2019  House   Referred to Committee on Ways and Means
   1/14/2020  House   Introduced and read first time (House Journal-page 102)
   1/14/2020  House   Referred to Committee on Ways and Means 
                        (House Journal-page 102)

View the latest legislative information at the website

VERSIONS OF THIS BILL

12/11/2019

(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 12-6-3810 SO AS TO ALLOW A TEACHER WHO PURCHASES SCHOOL SUPPLIES AND MATERIALS TO CLAIM AN INCOME TAX CREDIT UP TO FIVE HUNDRED DOLLARS.

Be it enacted by the General Assembly of the State of South Carolina:

SECTION    1.    Article 25, Chapter 6, Title 12 of the 1976 Code is amended by adding:

    "Section 12-6-3810.    A South Carolina classroom teacher, including a classroom teacher at a South Carolina private school, may claim a refundable income tax credit equal to five hundred dollars, or the amount the teacher expends on teacher supplies and materials during the tax year, whichever is less. The department may require whatever proof it considers necessary to implement the credit provided by this section. A teacher receiving a reimbursement for school supplies or materials pursuant to the annual general appropriations act shall reduce the allowable amount of his credit by the amount of the reimbursement if the expenditure was made during the applicable fiscal year."

SECTION    2.    This act takes effect upon approval of the Governor and applies to income tax years beginning after 2019.

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This web page was last updated on January 17, 2020 at 10:02 AM