2025-2026 Regular SessionSouth Carolina Legislature

S0047: Childcare

Legislative Summary

Amend The South Carolina Code Of Laws By Amending Section 12-6-3440, Relating To The Tax Credit For Employee Childcare Programs, So As To Increase The Maximum Credit And To Allow The Credit To Be Applied Against Other Taxes; And By Adding Section 12-6-3595 So As To Allow A Tax Credit For Individual Taxpayers That Are Employed Full-time As A Childcare Director Or Childcare Staff Person.

Demographic Impact

Overall analysis of equity impact

80% Positive
High ConfidenceView detailed demographic breakdown ↓

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Bill History

12/11/2024
Prefiled
Senate
12/11/2024
Referred to Committee on Finance
Senate
1/14/2025
Introduced and read first time
Senate
1/14/2025
Referred to Committee on Finance
Senate

Status Information

Current Status
Introduced(12/11/2024)
Chamber
Senate
Committee
Finance(Senate)

Sponsors

Documents

Introduced
Bill Text12/11/202412.7 KB
Fiscal Note
Fiscal Note2/19/2025228.7 KB