South Carolina 2025-2026 Regular Session

South Carolina Senate Bill S0108

Introduced
1/14/25  

Caption

Income tax credit

Impact

If enacted, S0108 would significantly influence state tax laws by introducing a refundable tax incentive geared towards supporting educational alternatives to public schooling. The proposed tax credit could result in a financial shift where families who decide against public education might benefit financially. This could lead to an increased interest in private education options, possibly impacting public school enrollment numbers and funding. The bill may also necessitate amendments to existing tax forms to accommodate the new credit, reflecting the changes in the tax code.

Summary

Bill S0108, known as the 'Tax Credits for Parental Choice in Education Act', proposes an income tax credit of up to three thousand dollars for individuals who choose to educate their children outside of the public school system. This initiative aims to provide financial support to families who opt for private schooling or homeschooling. By allowing a refundable tax credit, the bill seeks to encourage parental involvement in educational choices and to alleviate some of the financial burdens associated with these alternatives. The specific provisions include requirements that the child meets certain educational standards and that the claim for the tax credit is filed through designated forms by the Department of Revenue.

Contention

The discourse around S0108 is expected to incite various opinions, primarily concerning educational equity and access. Proponents argue that providing tax credits will empower parents to make educational choices that best suit their children, thereby fostering a more diverse educational landscape. However, critics may contend that it could divert public funds from already strained public education systems, potentially exacerbating inequalities. Questions may arise regarding the accountability of private education institutions and whether the bill adequately safeguards educational standards for children educated outside of the public system.

Companion Bills

No companion bills found.

Previously Filed As

SC H3456

Teacher and State Superintendent Credentials

SC H4219

Property tax

SC H4124

DHEC Restructuring

SC H5407

South Carolina Student Physical Privacy Act

SC S0300

Baby Food Tax

SC H5243

Health Care Market Reform Measures Study Committee

SC H4677

Maddie's Law

SC H4026

Standard time

SC H3341

Firearms

Similar Bills

No similar bills found.