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H. 5580
STATUS INFORMATION
General Bill
Sponsors: Rep. Gilliard
Document Path: l:\council\bills\bh\7292sa20.docx
Introduced in the House on September 15, 2020
Currently residing in the House Committee on Ways and Means
Summary: COVID-19
HISTORY OF LEGISLATIVE ACTIONS
Date Body Action Description with journal page number
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9/15/2020 House Introduced and read first time (House Journal-page 121)
9/15/2020 House Referred to Committee on Ways and Means
(House Journal-page 121)
View the latest legislative information at the website
VERSIONS OF THIS BILL
TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 12-6-3810 SO AS TO PROVIDE AN INCOME TAX CREDIT TO CERTAIN FRONTLINE HEALTH CARE EMPLOYEES WORKING DURING THE COVID-19 PANDEMIC.
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) A frontline health care employee working directly with patients diagnosed with COVID-19 during 2020 or 2021 is allowed an income tax credit equal to five hundred dollars in income tax years 2020 and 2021.
(B) If the credit allowed under this section exceeds the state income tax liability for the taxable year, any unused credit may be carried forward for five succeeding taxable years.
(C) The department may require documentation that it considers necessary to administer the credit."
SECTION 2. This act takes effect upon approval by the Governor.
This web page was last updated on
September 17, 2020 at 3:15 PM