South Carolina Senate Bill 34 (Prior Session Legislation)

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Spectrum: Partisan Bill (Republican 1-0)
Status: Introduced on January 8 2019 - 25% progression, died in committee
Action: 2019-01-08 - Referred to Committee on Finance
Pending: Senate Finance Committee
Text: Latest bill text (Introduced) [HTML]

Amend Article 9, Chapter 1, Title 12 Of The 1976 Code, Relating To Taxable Income Calculations, By Adding Section 12-6-1145 To Authorize A Deduction From State Of South Carolina Taxable Income Up To Specified Amounts For Tuition Paid By A Parent Or Legal Guardian For Their Child Or Ward To Attend An Independent School Or A Public School Outside The Child's Or Ward's School District Of Residence, And To Also Authorize A Similar Income Tax Deduction Up To A Specified Amount To A Parent Or Legal Guardian For Home School Expenditures; And By Adding Section 12-6-1146 To Authorize A Credit Against A Taxpayer's South Carolina Income Tax Liability Or Certain Other Tax Liability For Contributions Made To Nonprofit Scholarship Funding Organizations That Provide Grants For Children Who Are Eligible For The Federal Free Or Reduced School Lunch Program, Who Are "exceptional Needs" Children, Or Whose Families Meet The Requirements For Federal Medicaid Benefits To Attend Independent Schools Of Their Choice, And To Provide The Procedures For, And Conditions And Limitations Of, These Tax Credits.

Income Tax

Sen. Lawrence Grooms [R]

Date	Chamber	Action
2019-01-08	Senate	Referred to Committee on Finance
2019-01-08	Senate	Introduced and read first time
2018-12-12	Senate	Referred to Committee on Finance
2018-12-12	Senate	Prefiled

Chapter	Article	Section	Citation Type	Statute Text
12	6	1145	(n/a)	See Bill Text
12	6	1146	(n/a)	See Bill Text

Type	Source
Summary	https://www.scstatehouse.gov/billsearch.php?billnumbers=0034&session=123&summary=B
Text	https://www.scstatehouse.gov/sess123_2019-2020/prever/34_20181212.htm