South Carolina 2025-2026 Regular Session

South Carolina House Bill H3811 Compare Versions

Only one version of the bill is available at this time.

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1	1	South Carolina General Assembly126th Session, 2025-2026
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3	3	Bill 3811
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5	5	Indicates Matter StrickenIndicates New Matter
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7	7	(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)
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9	9	A bill TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY ADDING SECTION 12-6-3830 SO AS TO PROVIDE FOR AN INCOME TAX CREDIT FOR CERTAIN TAXPAYERS WHO HAVE A CHILD WHO ATTENDS A QUALIFYING PRIVATE SCHOOL, PAROCHIAL SCHOOL, OR HOME SCHOOL. Be it enacted by the General Assembly of the State of South Carolina: SECTION 1. Article 25, Chapter 6, Title 12 of the S.C. Code is amended by adding: Section 12-6-3830. (A) A taxpayer whose child attends a qualifying private school, parochial school, or home school for grades K-12 is entitled to a refundable tax credit against income taxes imposed pursuant to this chapter equal to seven thousand dollars or the cost of tuition, for a private school or parochial school, whichever is lower, for each child. (B) In order to be a qualifying school, the school must: (1) provide an affidavit attesting that it is a K-12 school; (2) provide the school's address; (3) provide that it is able to enroll students; (4) provide that it will educate students according to the expectations of the student's family; (5) make its financial records available to students' families; and (6) have an Employer Identification Number (EIN), or, for purposes of a home school, the school must be registered as required by the State. (C) A taxpayer who claims an income tax credit pursuant to this section may not claim the exceptional needs tax credit pursuant to Section 12-6-3790 in the same income tax year. (D) A taxpayer is not eligible for the credit described in this section if his child attended a public school for more than forty-four days in the current income tax year. (E) A taxpayer who fraudulently claims the credit described in this section is guilty of tax fraud and must be prosecuted as provided by law. (F) A parent may assert a violation of this section as a claim or defense in a judicial or administrative proceeding and obtain compensatory damages, injunctive relief, declaratory relief, attorney's fees, court costs, and any other appropriate relief. (1) A parent is required to bring a claim for a violation of this section no later than three years after the day the cause of action accrues. (2) An award of noneconomic damages may not exceed one hundred thousand dollars for each claimant unless the jury or court determines that the defendant was grossly negligent, wilful, wanton, or reckless, and such conduct was the proximate cause of the claimant's noneconomic damages, or if the defendant has engaged in fraud or misrepresentation related to the claim, or if the defendant altered or destroyed medical records with the purpose of avoiding a claim or liability to the claimant. (3) The provisions of this section do not limit the amount of compensation for economic damages suffered by a claimant. (G) The Attorney General may bring an action to enforce compliance with this section. Nothing in this section may be construed to deny, impair, or otherwise affect any right or authority of the Attorney General, the State, or any agency, officer, or employee of the State to institute or intervene in any proceeding. (H) The Treasurer shall prescribe the form and manner to be an approved private school or parochial school and issue eligibility certificates. The parent shall provide the eligibility certificate to the department. By October first of each year, the Treasurer shall publish on its website a list of all qualifying private schools and parochial schools to include their names, addresses, telephone numbers, and, if available, website addresses and applicable audits. (I) The department may promulgate regulations necessary to implement the provisions of this section. SECTION 2. This act takes effect upon approval by the Governor. ----XX----
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27	27	A bill
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31	31	TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY ADDING SECTION 12-6-3830 SO AS TO PROVIDE FOR AN INCOME TAX CREDIT FOR CERTAIN TAXPAYERS WHO HAVE A CHILD WHO ATTENDS A QUALIFYING PRIVATE SCHOOL, PAROCHIAL SCHOOL, OR HOME SCHOOL.
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35	35	Be it enacted by the General Assembly of the State of South Carolina:
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39	39	SECTION 1. Article 25, Chapter 6, Title 12 of the S.C. Code is amended by adding:
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43	43	Section 12-6-3830. (A) A taxpayer whose child attends a qualifying private school, parochial school, or home school for grades K-12 is entitled to a refundable tax credit against income taxes imposed pursuant to this chapter equal to seven thousand dollars or the cost of tuition, for a private school or parochial school, whichever is lower, for each child.
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45	45	(B) In order to be a qualifying school, the school must:
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47	47	(1) provide an affidavit attesting that it is a K-12 school;
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49	49	(2) provide the school's address;
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51	51	(3) provide that it is able to enroll students;
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53	53	(4) provide that it will educate students according to the expectations of the student's family;
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55	55	(5) make its financial records available to students' families; and
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57	57	(6) have an Employer Identification Number (EIN), or, for purposes of a home school, the school must be registered as required by the State.
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59	59	(C) A taxpayer who claims an income tax credit pursuant to this section may not claim the exceptional needs tax credit pursuant to Section 12-6-3790 in the same income tax year.
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61	61	(D) A taxpayer is not eligible for the credit described in this section if his child attended a public school for more than forty-four days in the current income tax year.
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63	63	(E) A taxpayer who fraudulently claims the credit described in this section is guilty of tax fraud and must be prosecuted as provided by law.
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65	65	(F) A parent may assert a violation of this section as a claim or defense in a judicial or administrative proceeding and obtain compensatory damages, injunctive relief, declaratory relief, attorney's fees, court costs, and any other appropriate relief.
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67	67	(1) A parent is required to bring a claim for a violation of this section no later than three years after the day the cause of action accrues.
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69	69	(2) An award of noneconomic damages may not exceed one hundred thousand dollars for each claimant unless the jury or court determines that the defendant was grossly negligent, wilful, wanton, or reckless, and such conduct was the proximate cause of the claimant's noneconomic damages, or if the defendant has engaged in fraud or misrepresentation related to the claim, or if the defendant altered or destroyed medical records with the purpose of avoiding a claim or liability to the claimant.
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71	71	(3) The provisions of this section do not limit the amount of compensation for economic damages suffered by a claimant.
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73	73	(G) The Attorney General may bring an action to enforce compliance with this section. Nothing in this section may be construed to deny, impair, or otherwise affect any right or authority of the Attorney General, the State, or any agency, officer, or employee of the State to institute or intervene in any proceeding.
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75	75	(H) The Treasurer shall prescribe the form and manner to be an approved private school or parochial school and issue eligibility certificates. The parent shall provide the eligibility certificate to the department. By October first of each year, the Treasurer shall publish on its website a list of all qualifying private schools and parochial schools to include their names, addresses, telephone numbers, and, if available, website addresses and applicable audits.
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77	77	(I) The department may promulgate regulations necessary to implement the provisions of this section.
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81	81	SECTION 2. This act takes effect upon approval by the Governor.
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85	85	This web page was last updated on January 28, 2025 at 01:25 PM