South Carolina S 51: A BILL TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, SO AS TO ENACT THE "LONG-TERM CARE TAX CREDIT ACT" BY ADDING SECTION 12-6-3395 TO ALLOW A STATE INDIVIDUAL INCOME TAX CREDIT OF FIFTEEN PERCENT OF THE TOTAL AMOUNT OF PREMIUMS PAID BY A TAXPAYER PURSUANT TO A LONG-TERM CARE INSURANCE CONTRACT, NOT TO EXCEED THREE HUNDRED FIFTY DOLLARS IN A TAXABLE YEAR FOR EACH INDIVIDUAL, AND TO PROHIBIT A DOUBLE BENEFIT.

Status: Referred to Committee on Finance (as of 2017-01-10)

State: South Carolina · Session: 2017-2018 · Bill: S 51

Sponsors: Campsen

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