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S 108 South Carolina Senate · 2025-2026 Regular Session

Income tax credit

Summary
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.
Issues: ✓ Budget & TaxesSupports Budget & TaxesProvides income tax credit for education choice, directly reducing tax burden as tax relief under taxation policy.85% confidence ✗ EducationOpposes EducationBill provides tax credits for education outside public schools, directly promoting alternatives to public K-12 systems and reducing reliance on public education funding.90% confidence
Bill status in committee 1 of 4 stages cleared
Introduction
Jan 2025
Committee Review
Floor Vote
Governor
Introduced Jan 14, 2025 Last action Jan 14, 2025
Floor votes

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Full legislative history

Actions timeline

Total actions
4
Key actions
0
Committee
2
Jan 14, 2025
Committee
Referred to Committee on Finance
upper
Jan 14, 2025
Introduced
Introduced and read first time
upper
Dec 11, 2024
Committee
Referred to Committee on Finance
upper
1 primary · 0 co-sponsors

Sponsors

Role
Legislator
Party
State
District
P
Photo of Rex Rice
Rex Rice
RRepublican
SC
2