South Carolina S 424: A SENATE RESOLUTION TO CONGRATULATE AND HONOR AMANDA ROBINOVITZ AS A RECIPIENT OF A PRUDENTIAL SPIRIT OF COMMUNITY AWARD; TO RECOGNIZE HER OUTSTANDING RECORD OF VOLUNTEER SERVICE, PEER LEADERSHIP, AND COMMUNITY SPIRIT; AND TO EXTEND BEST WISHES FOR HER CONTINUED SUCCESS AND HAPPINESS.

Bill Text

2025-2026 Bill 424 Text of Previous Version (Mar. 05, 2025) - South Carolina Legislature Online 

South Carolina General Assembly
126th Session, 2025-2026

Bill 424

Indicates Matter Stricken
Indicates New Matter

(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

A bill

TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY ADDING SECTION 
12-6-1180 SO AS TO ALLOW AN INCOME TAX DEDUCTION FOR QUALIFIED CHARITY CARE 
PROVIDED BY A PHYSICIAN.

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

SECTION 1. Article 9, Chapter 6, Title 12 of the S.C. Code is 
amended by adding:

 Section 
12-6-1180. (A) For the purposes of 
this section:

 (1) 
"Physician" means a doctor of medicine or doctor of osteopathic medicine 
licensed by the South Carolina Board of Medical Examiners.

 (2) 
"Physician's services" means professional services performed by physicians, 
including surgery, consultation, and home, office, and institutional calls. 
Physician's services do not include an intern or a resident in training under a 
teaching program approved by the Council on Medical Education of the American 
Medical Association or, in the case of an osteopathic hospital, approved by the 
Committee on Hospitals of the Bureau of Professional Education of the American 
Osteopathic Association, or, in the case of services in a hospital or 
osteopathic hospital by an intern or resident in training in the field of 
dentistry, approved by the Council on Dental Education of the American Dental 
Association, or in the case of services in a hospital or osteopathic hospital 
by an intern or resident in training in the field of podiatry, approved by the 
Council on Podiatric Medical Education of the American Podiatric Medical 
Association.

 (3) 
"Qualified charity care" means physicians' services provided on a volunteer or 
pro bono basis through a qualifying arrangement.

 (4) 
"Qualifying arrangement" means an agreement or contract to provide physicians' 
services on a volunteer or pro bono basis that is entered into:

 (a) 
between a physician and a healthcare clinic or other charitable nonprofit organization 
whose primary purpose is providing healthcare on a pro bono basis that is 
targeted to serve underserved or low-income individuals; and

 (b) 
before the date that the services are provided.

 (B) A 
physician who provides qualified charity care is allowed as a deduction from 
South Carolina taxable income for an amount equal to the amount that the 
physician would have otherwise charged for the qualified charity care provided 
by the physician. The deduction must be claimed in the taxable year in which 
the physician provides the qualified charity care.

 (C)(1) The amount determined pursuant to 
subsection (B) with respect to any qualified charity care shall not exceed the 
Medicare Economic Index applicable to the services provided. In the case of 
physicians' services to which the Medicare Economic Index is not applicable, 
the Department of Health and Human Services shall use data on uncompensated 
care for purposes of the limitation under subsection (B) and may adjust such 
data so as to be an appropriate proxy, including a downward adjustment to 
eliminate bad-debt data from uncompensated-care data.

 (2) 
The amount allowed as a deduction pursuant to subsection (B) for any taxable 
year shall not exceed an amount equal to:

 (a) 
ten percent of the gross income of the taxpayer for the taxable year derived 
from the taxpayer's provision of physicians' services; or

 (b) 
in the case of a physician who does not have income for the taxable year 
derived from the provision of physicians' services, ten thousand dollars.

 (3) 
Physicians' services shall not be treated as qualified charity care if a 
physician receives any reimbursement, including payment at a partial or 
discounted rate, for such services.

SECTION 2. This act takes effect upon approval 
by the Governor and first applies to income tax years beginning after 2024.

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This web page was last updated on March 05, 2025 at 02:53 PM