South Carolina H 3337: Income tax credit

Bill Text

2025-2026 Bill 3337 Text of Previous Version (Dec. 06, 2024) - South Carolina Legislature Online 

South Carolina General Assembly
126th Session, 2025-2026

Bill 3337

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 ENACTING THE 
"AGING WITH DIGNITY ACT" BY ADDING SECTION 12-6-3830 SO AS TO PROVIDE FOR AN 
INCOME TAX CREDIT FOR A TAXPAYER WHO IS CARING FOR A SENIOR FAMILY MEMBER.

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

SECTION 1. This act may be cited as the "Aging with Dignity Act."

SECTION 2. Article 25, Chapter 6, Title 12 of the S.C. Code is 
amended by adding:

 Section 
12-6-3830. A taxpayer who is caring for a family member who is a senior living 
in the taxpayer's home is eligible for an income tax credit equal to one 
thousand dollars. In order to qualify for the provisions of this section, the 
taxpayer shall obtain a written certification from a licensed physician that 
the senior is unable to perform at least three activities of daily living 
without substantial assistance for a period of at least six months. The 
department may promulgate regulations necessary to implement the provisions of 
this section.

SECTION 3. This act takes effect upon approval 
by the Governor.

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This web page was last updated on December 06, 2024 at 11:32 AM