Bill Text: SC S0451 | 2013-2014 | 120th General Assembly | Introduced
Bill Title: Childcare facilities
Spectrum: Partisan Bill (Republican 6-0)
Status: (Introduced - Dead) 2013-02-27 - Referred to Committee on Finance [S0451 Detail]
Download: South_Carolina-2013-S0451-Introduced.html
A BILL
TO AMEND CHAPTER 2, TITLE 12 OF THE 1976 CODE, RELATING TO TAXATION, BY ADDING SECTION 12-2-110, TO PROVIDE THAT PRIVATE CHILDCARE FACILITIES, PRIVATE SCHOOLS, AND HOME SCHOOLS BE TAXED IN THE SAME MANNER AS A PUBLIC FACILITY PROVIDING LIKE SERVICES.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Chapter 2, Title 12 of the 1976 Code is amended by adding:
"Section 12-2-110. (A) Private childcare facilities as defined in Section 63-13-20, private schools as defined in Section 59-1-110, and home schools as provided for in Section 59-65-40 et seq. shall be taxed in the same manner as a public facility providing like services.
(B) To qualify for this tax exemption, a person must be in the trade or business of providing childcare, private schooling, or home schooling for children.
(C) If the use of part of a residence as a childcare facility or home school is regular, but not exclusive, a person must determine the percentage of time that part of the residence is used for these services and submit a prescribed form to the Department of Revenue."
SECTION 2. This act takes effect upon approval by the Governor.
