South Carolina S 108: Income tax credit

Bill Text

2025-2026 Bill 108 Text of Previous Version (Dec. 11, 2024) - South Carolina Legislature Online 

South Carolina General Assembly
126th Session, 2025-2026

Bill 108

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 
"TAX CREDITS FOR PARENTAL CHOICE IN EDUCATION ACT" BY ADDING SECTION 12-6-3830 
SO AS TO PROVIDE FOR AN INCOME TAX CREDIT FOR AN INDIVIDUAL WHO CHOOSES TO EDUCATE 
HIS CHILD OUTSIDE THE PUBLIC SCHOOL SYSTEM.

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

SECTION 1. This act may be cited as the "Tax Credits for Parental Choice in 
Education Act."

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

 Section 
12-6-3830. An individual who chooses to educate his child outside the public 
school system is allowed a refundable income tax credit equal to three thousand 
dollars for each child. The department shall include a line item on the 
individual income tax form to include the tax credit allowed by this section. 
The child of an individual claiming the credit must meet all private school or 
home school standards as required by law. The credit must be claimed by means 
of a form prescribed by the department containing that information required by 
the department for the accurate and efficient administration of this credit.

SECTION 3. This act takes effect upon approval 
by the Governor and first applies to income tax years after 2024.

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This web page was last updated on December 11, 2024 at 04:18 PM