2025-2026 Regular SessionSouth Carolina Legislature

S0250: Long-term Care Tax Credit Act

Legislative Summary

Amend The South Carolina Code Of Laws By Enacting The "long-term Care Tax Credit Act" By Adding Section 12-6-3395 So As 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 Two Thousand Dollars In A Taxable Year For Each Individual, And To Prohibit A Double Benefit.

Demographic Impact

Overall analysis of equity impact

70% Positive
Medium ConfidenceView detailed demographic breakdown ↓

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Bill History

1/21/2025
Introduced and read first time
Senate
1/21/2025
Referred to Committee on Finance
Senate

Status Information

Current Status
Introduced(1/21/2025)
Chamber
Senate
Committee
Finance(Senate)

Sponsors

Republican: 1

Documents

Introduced
Bill Text1/21/20258.1 KB