South Carolina H 3585: A HOUSE RESOLUTION TO RECOGNIZE AND HONOR THE AIKEN STANDARD NEWSPAPER AND TO CONGRATULATE THE OWNERS, PUBLISHERS, REPORTERS, AND STAFF AS THEY CONTINUE THE NOTEWORTHY LEGACY OF A CENTURY AND A HALF OF NEWSPAPER PUBLISHING IN THE AIKEN COMMUNITY.

Bill Text

2025-2026 Bill 3585 Text of Previous Version (Dec. 12, 2024) - South Carolina Legislature Online 

South Carolina General Assembly
126th Session, 2025-2026

Bill 3585

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 
59-1-456 SO AS TO PROVIDE THAT AN EMPLOYEE MAY BE GRANTED BY HIS EMPLOYER A 
SPECIFIED AMOUNT OF ADDITIONAL PAID LEAVE EACH YEAR FOR THE PURPOSE OF ATTENDING 
CERTAIN ELEMENTARY AND SECONDARY SCHOOL CONFERENCES OR ACTIVITIES DURING THE 
EMPLOYEE'S WORK HOURS OR TO ENGAGE IN CERTAIN VOLUNTEER TEACHING ACTIVITIES IN 
THE SCHOOLS, TO PROVIDE THAT THE EMPLOYERS OF THESE EMPLOYEES ARE ENTITLED TO A 
SPECIFIED STATE INCOME TAX DEDUCTION FOR THESE ACTIVITIES, AND TO PROVIDE THE 
PROCEDURES NECESSARY TO IMPLEMENT THE PROVISIONS OF THIS SECTION.

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

SECTION 1. Article 5, Chapter 1, Title 59 of the S.C. Code is 
amended by adding:

 Section 
59-1-456. (A) An employee who is a 
parent or legal guardian of a child enrolled in grades K-12 in a public, 
private, or church school of this State for purposes of the income tax 
deduction authorized by this section may receive no more than eight hours of 
additional paid leave each calendar year during the employee's work hours for 
the purpose of attending school conferences, activities, or meetings regarding 
the employee's child or other students at the school. The provisions of this 
section authorize additional paid leave for parental visitation or activities 
suggested pursuant to Section 59-1-454, but do not authorize additional paid 
leave to an employee to attend interscholastic activities, including athletic 
events, for which the child must meet the requirements of Section 59-39-160 in 
order to participate. For purposes of this section, a parent is defined as a 
custodial parent or a noncustodial parent if the applicable court decree grants 
to or imposes on the noncustodial parent the right or obligation to supervise 
the child's school performance and activities.

 (B) An 
employee who has expertise in a particular profession or subject may volunteer 
or be requested to discuss or teach this profession or subject in any public, 
private, or church school which offers grades K-12. Upon request of the school 
officials concerned or upon acceptance of his offer by the appropriate school 
officials, the employee, for purposes of the income tax deduction, may receive 
no more than twelve hours of additional paid leave each year during the 
employee's work hours for the purpose of discussing or teaching this profession 
or subject in that school.

 (C)(1) An employer may grant an employee 
the additional paid leave required by subsection (A) and the exact times and 
dates of the leave must be scheduled at the convenience of the employer.

 (2) An 
employer also may grant the paid leave provided by subsection (B), and the 
employee must secure the permission of his employer before he may undertake 
these activities on employer time.

 (3) The 
paid leave provided by subsections (A) and (B) must be in addition to any other 
leave time to which the employee is entitled either as granted by his employer 
or as required by law for the employer to receive the income tax deduction 
authorized by this section.

 (4) An 
employee in a calendar year is limited to a total of twelve hours paid leave 
under both subsections (A) and (B). This additional paid leave may be in any 
combination of the leave authorized by subsections (A) and (B) provided that in 
no event is more than eight hours paid leave under subsection (A) authorized.

 (D) Employers 
of employees who are granted the additional paid leave under subsections (A) 
and (B) are entitled to an individual or corporate income tax deduction in any 
calendar year equal to ten dollars per employee per hour of paid leave taken 
for that year for this purpose. Tax deductions not used in any year may be 
carried forward for the next five succeeding years.

 (E) For 
purposes of documenting the additional paid leave of an employee in order to 
claim the tax deductions authorized by this section, the school concerned shall 
issue a certificate to the employee which shall include, but is not limited to, 
the date and time of the activity, the type of activity involved, the hours the 
employee attended, the name and address of the employee and employer, and a 
statement that to the best of its information and belief, the activity 
qualifies for the tax deductions authorized by this section. These certificates 
so issued must be returned to and maintained by the employer in order to be 
eligible to claim the tax deductions authorized by this section.

 (F) The 
State Department of Education and the Department of Revenue shall promulgate 
regulations necessary to implement the provisions of