South Carolina S 825: Family Protection Act

Bill Text

2025-2026 Bill 825 Text of Previous Version (Jan. 21, 2026) - South Carolina Legislature Online 

South Carolina General Assembly
126th Session, 2025-2026

Bill 825

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 SO AS TO ENACT 
THE "FAMILY PROTECTION ACT" BY AMENDING SECTION 12-6-3632, RELATING TO THE 
EARNED INCOME TAX CREDIT, SO AS TO ALLOW AN ADDITIONAL REFUNDABLE CREDIT; BY 
AMENDING SECTION 12-6-3380, RELATING TO THE TAX CREDIT FOR CHILD AND DEPENDENT 
CARE EXPENSES, SO AS TO ALLOW FOR AN ALTERNATIVE CREDIT; BY AMENDING SECTION 
12-36-2120, RELATING TO SALES TAX EXEMPTIONS, SO AS TO EXEMPT CERTAIN ITEMS 
RELATED TO CHILDBIRTH; BY ADDING SECTION 12-6-3715 SO AS TO CREATE A TAX CREDIT 
FOR EMPLOYING CERTAIN NONVIOLENT EX-FELONS; BY ADDING SECTIONS 12-6-3835, 
12-6-3840, 12-6-3845, 12-6-3850, 12-6-3855, 12-6-3860, AND 12-6-3865 SO AS TO 
PROVIDE TAX CREDITS FOR LIVING IN A HOUSEHOLD WHERE ONE ACTIVE DUTY FAMILY 
MEMBER IS DEPLOYED, FOR VETERAN-OWNED SMALL BUSINESSES, FOR HIRING CERTAIN 
VETERANS, FOR EMPLOYERS VOLUNTARILY PROVIDING CERTAIN FAMILY AND MEDICAL LEAVE, 
FOR EMPLOYERS PROVIDING CHILDCARE, FOR LIVING OR EMPLOYING PERSONS IN A COUNTY 
WITH A COMMUNITY JOBS PRIORITY ZONE, AND FOR UNPAID PRIMARY CAREGIVERS; BY 
ADDING SECTION 12-4-400 SO AS TO CREATE A SINGLE STATEWIDE WORKING FAMILIES TAX 
CREDIT PORTAL; BY ADDING SECTION 41-29-320 SO AS TO CREATE THE "WORKPLACE 
FLEXIBILITY GRANT PROGRAM"; BY ADDING SECTION 27-40-795 SO AS TO PROVIDE FOR 
CERTAIN WRITTEN NOTICE REQUIREMENTS IN RENTAL INCREASES; BY ADDING SECTION 
6-1-200 SO AS TO PROVIDE THAT A MUNICIPALITY OR COUNTY MAY ESTABLISH A 
VOLUNTARY RENT STABILITY PROGRAM; BY ADDING SECTION 12-6-3830 SO AS TO PROVIDE 
FOR A STATE TAX CREDIT EQUAL TO THE FEDERAL LOW INCOME HOUSING TAX CREDIT; BY 
ADDING SECTION 31-13-100 SO AS TO CREATE THE "COMMUNITY HOUSING GROWTH 
INCENTIVES FUND"; BY ADDING CHAPTER 36 TO TITLE 1 SO AS ESTABLISH THE OFFICE OF 
FAMILY PROTECTION WITHIN THE DEPARTMENT OF ADMINISTRATION TO SUPPORT AND 
PROTECT FAMILIES AND CAREGIVERS BY IMPROVING EFFICIENCY, ELIMINATING 
DUPLICATION, AND MAXIMIZING THE USE OF FEDERAL AND PRIVATE RESOURCES, TO 
PROVIDE FOR THE OFFICE'S DUTIES AND AUTHORITY, TO CREATE THE FAMILY PROTECTION 
ADVISORY AND ACCOUNTABILITY BOARD AS AN ADVISORY BOARD FOR THE OFFICE, AND FOR 
OTHER PURPOSES; BY ADDING ARTICLE 9 TO CHAPTER 15, TITLE 2 SO AS TO CREATE THE "JOINT 
CITIZENS AND LEGISLATIVE COMMITTEE ON PRESCRIPTION DRUG AFFORDABILITY" TO SERVE 
AS AN ADVISORY BODY TO STUDY PRESCRIPTION DRUG COSTS AND TO MAKE RELATED 
RECOMMENDATIONS TO REDUCE STATE EXPENDITURES, TO PROVIDE FOR THE COMMITTEE'S 
MEMBERSHIP AND DUTIES, TO REQUIRE THE LEGISLATIVE AUDIT COUNCIL AND THE DEPARTMENT 
OF HEALTH AND HUMAN SERVICES TO STAFF THE COMMITTEE, AND FOR OTHER PURPOSES; BY 
ADDING SECTION 44-6-42 SO AS TO GIVE THE DEPARTMENT OF HEALTH AND HUMAN 
SERVICES THE AUTHORITY TO NEGOTIATE SUPPLEMENTAL REBATES AND BULK-PURCHASING 
AGREEMENTS WITH PHARMACEUTICAL COMPANIES, TO ESTABLISH A PREFERRED DRUG LIST, 
AND TO DEVELOP A STATE PHARMACY CARD FOR UNINSURED AND UNDERINSURED RESIDENTS; 
BY ADDING SECTION 44-53-364 SO AS TO REQUIRE THE DEPARTMENT OF PUBLIC HEALTH TO 
COORDINATE A PUBLIC EDUCATION CAMPAIGN ON PRESCRIPTION DRUG ACCESS AND 
AFFORDABILITY; BY ADDING ARTICLE 7 TO CHAPTER 35, TITLE 43 SO AS TO ESTABLISH 
AN UNPAID PRIMARY CAREGIVER REGISTRY AND IDENTIFICATION PROGRAM WITHIN THE 
DEPARTMENT OF SOCIAL SERVICES, TO ENTITLE ELIGIBLE CAREGIVERS TO CERTAIN 
FINANCIAL BENEFITS AND SERVICES, TO ESTABLISH A PRIMARY CAREGIVER GRANT FUND 
AND PROGRAM WITHIN THE DEPARTMENT OF HEALTH AND HUMAN SERVICES TO PROVIDE 
FINANCIAL ASSISTANCE TO CERTAIN LOW- AND MODERATE-INCOME PRIMARY CAREGIVERS, TO 
ESTABLISH A CAREGIVER RESPITE SERVICES PROGRAM WITHIN THE DEPARTMENT ON AGING 
TO OFFER RESPITE CARE FOR CAREGIVERS AND FOR OTHER PURPOSES; AND BY ADDING 
SECTION 41-1-140 SO AS TO PROHIBIT EMPLOYERS FROM RETALIATING AGAINST EMPLOYEES 
WHO ARE UNPAID PRIMARY CAREGIVERS AND TO REQUIRE CERTAIN EMPLOYERS TO PROVIDE 
UNPAID LEAVE FOR CAREGIVING EMERGENCIES.

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

SECTION 1. This act may be cited as the "Family Protection Act."

SECTION 
2.A. Section 12-6-3632 of the S.C. Code is amended 
to read:

 Section 
12-6-3632. (A) There is allowed as a nonrefundable credit against the 
tax imposed pursuant to Section 12-6-510 on a full-year resident individual 
taxpayer an amount equal to one hundred twenty-five percent of the federal 
earned income tax credit (EITC) allowed the taxpayer pursuant to Internal 
Revenue Code Section 32.

 (B) In addition to the credit allowed 
pursuant to subsection (A), there is allowed as a refundable credit against the 
tax imposed pursuant to Section 12-6-510 on a full-year resident individual 
taxpayer an amount equal t