South Carolina General Assembly
125th Session, 2023-2024

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H. 3504

STATUS INFORMATION

General Bill
Sponsors: Reps. J. Moore and Leber
Document Path: LC-0045DG23.docx

Introduced in the House on January 10, 2023
Currently residing in the House Committee on Ways and Means

Summary: Healthy Foods Tax Credit

HISTORY OF LEGISLATIVE ACTIONS

Date Body Action Description with journal page number
12/8/2022 House Prefiled
12/8/2022 House Referred to Committee on Ways and Means
1/10/2023 House Introduced and read first time (House Journal-page 191)
1/10/2023 House Referred to Committee on Ways and Means (House Journal-page 191)

View the latest legislative information at the website

VERSIONS OF THIS BILL

12/08/2022



A bill

to amend the South Carolina Code of Laws by adding Section 12-6-3810 so as to allow tax credits for unprepared healthy food purchases.

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

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

   Section 12-6-3810.      (A)    There is allowed a tax credit equal to the amount of money spent by an individual in the tax year, not to exceed three thousand five hundred dollars, to purchase unprepared foods that support a healthy and nutritious diet. The department may require whatever documentation it determines necessary to prove the purchases.

   (B)   The department shall partner with other applicable state agencies, including the Department of Health and Environmental Control's State Nutrition Action Coalition, to determine which foods qualify for the tax credit. The department shall post the eligible foods on its website.

SECTION 2.   This act takes effect upon approval by the Governor and applies to purchases made after December 31, 2023.

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This web page was last updated on January 11, 2024 at 5:33 PM