South Carolina 2025-2026 Regular Session Status: In Committee

S 306 — Tuition Tax Credits

Last action — Referred to Committee on Finance

Track this bill free

No card. One bill, free forever — alerts when it moves.

  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed House
  5. 5
    To Executive
  6. 6
    Enacted

This bill is in committee in the Senate. Introduced February 04, 2025. It must pass committee before a floor vote.

Next likely step: a committee vote, then a floor vote in the Senate.

Prognosis

Stalled 20% · moderate confidence

Where this bill stands today.

Odds of enactment

Low

How often bills like it became law.

  • In Committee

    Current position in the legislative process.

  • 4 sponsors

    4 primary, 0 co-sponsors signed on.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Summary

A BILL TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY ADDING SECTION 12-6-3830 SO AS TO PROVIDE THAT A TAXPAYER WHOSE CHILD ATTENDS A QUALIFYING PRIVATE SCHOOL, PAROCHIAL SCHOOL, OR HOME SCHOOL FOR GRADES K-12 IS ENTITLED TO A TAX CREDIT.

Bill Text

What changed in the latest version

123 added · 63 removed

123 line(s) added, 63 removed.

→
Previous
Latest
PK €DZÑi« < customXml/item3.xmlÍYírâÈýŸ§èâÇú5´ZßÃF–„Ñ#V³qmMQ-u˦F ‚d{\©­Ê+äó$¹H † “)W«úÞsnŸ¾ºýAÓùùÛ,EÏ|™O³ùÇñ¾@|gl:øx1{‚~ò‚ÎM³9ÿx1Ï.~îþ©“¾D’ŠïxA-(‚ óücë±(Wív?òÍ?d>O’-g´€æò¡½ ñWúÀÛcµ=[ÓÛU4aÓnu;¶gïœa8 ïGN÷zš¦ö®­ÓsÎмsº?¥ÅŸWŸdšò9ñŸ  ŸN»†t\»«QN¹fHBdèº «J,è"ãB¬RJx±¤K6 ;áäÚ&ד¾¡ïÞ:æ`ÐíÑ4çöaç–㦾WÖ=Ô'ÓºuŽ`×¾Þ^% ô,o„n8]oxˆٌfywwn:ŽïŒ<ÿŠ}Ä.{ØûÐú#úd‡?öÁvÃåÓkíh‚mgšz¨ì;HßìOkÓÛd¹ÃÐ÷ì±åØoõ4|Mʝéß:öxt —Úµƒwüq ]9šØ‘ï¬ ÷ºv5ñ¾SŠ„×52‡‡â ¤É;x?¦€¸õmv8ùìøÁ*ÁD0°b|Uþ Xÿuˆ¸æOª”š¡Ó°e4Ü[J Ó8tþq´¡W!hÖZ†ã»kÇïŠ5÷b!p‚r"Q¬u‹;ÞñÈ÷Žé—ãi`KÛâ;¿Œ Ü<»’̵8Ž¸ ©*¬cLI„ˆq"0¦„é ÑdRÇÚ'×A'žïÞ¸0ârRt$ÁܐHMµˆÔPdS‰Äe,2¢mÐ=ò&h0‚ÅÆó7Ï.ç8Òt-˜®Ê T£ÅŠ"D VY’E-‰ë ûäMÐêQ®â¿a «_jFó®rà}ìnò«¬Ž§z¨\5QØwPàÃ>²LßÀ(‘åÙòzh`þ ë{dÚ¶;¼Ac­VU$’ýãŸ*|`ÁÀEf€ ÜÈ÷>»@ûfˆLš™÷Ž~í{ƒ¬¾;°‘ ËëÐÀýËظ½ûUܑï~†úEÕ÷¼Á%€›ƒÚâù¨ïÝm¨íß´ ݂‘ 7@°ˆ®f¯¤”½#Ëwl7ü°—“jø۔X}³LR{iÁàc­·WԀm÷ÜÚ4pnÊ-;‚m|‡‰‚¿LY3ô°¥øfX½¬Õ;¼éC8}4ûþ-sýV‚îoo<.à\3»vëªEDQ× ŽE0q¸ 5΅fB™ª2¦JIërCÂIHp⓼25œO³ˆ/[Wbm _à4׀¼uŠ†ë,û:£Ë¯ëŽæù$‰¥WU4‘‘jÄ#âæЋiñ´¢­Ù­«dµXƒ—ñ9ø^!„HUXÑKҐ¿´® ØÏ@ãS´£bÀŸyZªo°·½f«Éٚ7…æ$}'8–‰®a9Þô¼e×B·&Ÿ/Rót ñZ¿_֊È1EâéŠDPD&”'DÔ)ÇçRDNWDJE¥X§š~.EÒ銤R‘ŠEN%ªž-GòéŠäRQ¢,‰LÓ~PÑÑʾ>]ÑuYÙ ¦ŒcØßMe'‘D#•¨Ê»©l…ꆧãÝTv¤q"G‰.¾›Êf*ŪÈ"v.EÊ銔ªŽ0#2ãìlu¤ž®H-a]£’N"é\³ß:]‘UÍ~8¥ŠJÕs)²OWd—ŠhG•x_;ªÈ9]‘S*"‹4Ï·f÷NWÔ+ÅÖT®'?ºÓUtsº¢›J‘Èp¤Dôl{ÿ÷Ÿ4™+L‰’w³‹Qb ‰“³!¿{I”ëJ¤œm®õOWÔ/ëHçŒN=—"÷tEn©È‰*'ºÆÏ¥èÓéŠ>UsJ\“Äóü¿®a ‹ºHÞщMÒ±¢‹ÚÙ}÷\ÓH’ïçÄ&Ǫ(r"žmöߞ®è¶Úi5]5¸ò_æèËe+œ)÷yJÎÂle]ۂÌÌKÃb™=OGÅ#-Eý¶ ¯|‰^³œ£øqš2D‹‚ÏYî¿=Ñtš¼Nçh±œ>CX”ǏY–^¢]f §imɖè1›m(öþ\åè« 4ÍQ™¤”3TdUß(^r6-@¥ÍS¢×ìÇòoE5{šÓ(åV6/–Yš×ùØ%^¶ +œ¦nÁg««/õýÍ^ú£|2šMVë›AT¢%FùJw/”˜¨ˆ±Á5cl²!&‚žpYÐE•qY£˜á7JTŒFÓtUo.”Èþ…Òœ¿¼½Gú_ &†a1åáíðõK154¥‚ÌdI FL&±lèXSÊo;»Ã¯~K\² O’ ƒŠ9~¹&íç‚-iR@±Mâ”>åüÿ—X²h^l„ÿÞ¼’®¯7’ãëO`í†OӅPØVYØy“¸FmxcRÞ®;~7¦y>e¯³§åâñõ/y\]Í~xȞk~½ÀޘAà¡9»ÏӸȖS?ÂkHùò£íP;íÝ}»ÿPK €DZÙî!å Y customXml/itemProps3.xml±NÃ0†wžÂÊâɵJÚTI*“©+‰Õ8—Ô"¶#Û$Ä»ã¨b ã'}ÿwW?õ„ÞÁyeM…Ó Ì´½2c…ŸŸ:²ÇÈaz1Y6뛲÷‡^áƒup  QĘ8óUra>Pêå´ð;ƒ‰ËÁ:-BŒn¤v”„ÖÊEƒ 4c,§r‰,ý¢§E¶ŠÈS[%_|Çx“uiº»‚ls^¾ç;’Í}ËÚmš²ï¤^}.…0ø¿qå-NýGlòMŒp1ÒÄz#>^osF~sBë’^õÑëÔ?PK €DZ\îŠ#½ ' customXml/_rels/item3.xml.relsÏÁŠÂ0àû>EÈ%'›ª°ÈÒ´¼‰ta¯!¶Á&2£èÛö´Â<Îÿ÷3Mw‹¸A&Ñ¨uU+ÑáàãdÔwXí” ¶q°F0ꤺö£9Ãb¹dhö‰DA"93§/­ÉÍ,U˜ –ˈ9X.cžt²îb'ЛºþÔù¯!ÛS#óqØJÑ?¼cã8z{t× ‘ÿ©ÐîJŒá',§Œ¥Qô6OÀFz†ð»ÚVŔºmôËíPK ! §(vÞì ‡ [Content_Types].xml͗ÉnÛ0†ïú¯E/mQ–sèrl4z¥É‘-„8ã$~ûR’­…k9±éb@æÌÿ-œ™_?ÜCÀÂٌMÒ1KÀJ§ »ÊدÛo£,AV í,dlÈ®oßÌo·0‰Ù3¶&òŸ8G¹#0ul\É]0‚âeXq/äXŸŽÇ¸t–À҈J ¶˜\l4%_ãß5I ,ù\–^ÞëB ŠëüÞª\F;‡4fV1¸.<^Å Æ:”+ÿ7Øåýˆ¥ …‚äFú.LŒâ.(®œÜ˜˜™—9Àéò¼Ðä—j>8 ˆ±æF§ÍŠ…½:Â!7HÎü6šæ&8“³qÑR€Ïd˜€a6 †w`xÿÚÕ»a7f !>͗9éV¤­¼Ñڛ]¦YÏõŸõXÿè'–º ØI·B¬´CaûÜÞët¨žO­'Žþ¯†e0çXC4ˆ™â¬õïùŸÔJæ˜eŒ¬:Ê8»…l{?œ•Ù#R+Ù8Fé³÷åܧ@=×»n/ÔE0çÕ½øPK ! ™U~ù á _rels/.rels­’MK1†ï‚ÿ!̽;Û*"ÒÝ^DèMdýC2û›’©¶ÿÞX]¨k=fòΓg†¬7{;ªwŽið®‚eQ‚b§½\WÁk󴸕„œ¡Ñ;®àÀ 6õõÕú…G’Ü”ú!$•).UЋ„Ĥ{¶” Øå›ÖGK’±Ã@ú:ÆUYÞaǜzÂT[SAܚPÍ!ð9l߶ƒæG¯w–œxy/ì›Eˆ¹?ʐ§Q Ŏ¥ãõs.'¤ŠŒò¼ÏWbNhyÉM?6>ÌJÇòœÍí%mô.‰·ÿ¬ç˜ùVÂÉǬ?PK ! YVLڞ ~‚ word/document.xmlí]ënãHv~ÂvpÛ¼“r¶; nÝÞénwlïì‚À(‘E‹Ó©%)ËN`_!?ó/ϒGÙ'ÉwªHŠ¢dK²½Íd˜¶DVVÕ¹Ô9ß9,ýñŸï'±rdz‹FµBÉz¥5“³ŸGI_¥ä<’±JÉ}¥qš¬ x:å n†i6a¾f·§–}›M߂ð”Ñ(Š£â4U»"âäÛ3F„^5…‰ìLÁ9¤ ¢’B½³ä¬ìÿ¶îOC?“ýË?uo÷X<®sÊï‹8/ª¾Ù6k'»÷KÃ"Ví4ã1Ö1Mòq4­­Ãä¹Ôps\¹{jî&qÕn>Õ̗™¶¾dÂà6Ã/y7‰åȟ¦¨©[p“HÔ=¶Âò3«‘L Á‹?ki‹«Y»ÐWØ>¿ß†[Ò8EÏ&(؍Ž]Ӊ«ÙÏLƒ@0ۉ„nTã ?Ô½A+Š`¼¹ŠG§Ô—lÌòñ2Å0ލ¢Ù (,NýoMš|·E³j‚“§·/SÔY:›.¨E/£v¾0Ùsrv U*|Óå/Ì՘MaÉ'þÙùm’flcDP_¨Ð¿dú#>ò{¥’ŸòCӇ`¦I<"'p”ôw*þùšÑŸy¤ó^šYŠögw²8ÇÓOé~>e>„[,,86µ¼ñ³_5÷a°y&.ŸÖtå?åç!èçD"÷#°é:šð\ùÂçÊe:aIIpT>ðß+ºº^Ñ,éïUŒ«1Íxγ;~ôþ*c¥Ç0ƒ(aʞðŒÅŠ—ç|2Šˆ@!ÉÈîì>wM·1÷+’š49V ½Ö[ücïcÒ1‹¥)ïë9û•®ÅP_Ï×[ÏkïúÏWÊù—áÅågïúüâËï²úb3PÙ¼nÇ¿ÈrîÇÚ]MZ¤Y~‹—°Ÿ”^ÚÙ±ò}4!úˆ•O|Ä3ˆ!ä¿áõèQܚÀòŸ^E“(f™‚6þ.s¦®¦ý†g^ŠÊWĈ‡Ë·ªªë½ÁgÝ:Öuÿ»MyñŸ“X3ŸJ”(ŘK¥ãJš(C>Êf,{PLésü&$í}o–e©øAÁ"Dª¶f}›DEÁi –¦¼WDÂÍM|þ»Œ¿|C™M >œ)׳ˆp+åšÝ+½ŒQñË쿵çìU1>ž_]_\þ¤\•OƒçWŸà^þ0P¼y™W/ægÁFyù·÷FŠßêTKòxÍ4×4’W5q}C“ÚT‹Rëþ¼„å¿ò)/K߬"KKÌÛ2…ÇÊç¿ïÃÖ?aÞ·¦ÓÞòt<_ئ>Ïý,šŠÏóaÿÏ)PdxýSv˕d6ßûÒǽªvdÑí¸ÁbUu7Ifé{”ùY„8a~FýagT#œŸYr+2ªòª@5x£Ÿš§+Ðj3é@<Ýh£F1MÆY „Q–J빖â#nÃw­Æã‡)Ï ™}£)G9©‡wGE6G³3B×/¹ÃUªnhë¦éø®@34G:¸üJ˨:Žj_¬¬üUñóŠ5«§¬¸[¥Sõ')Å홼ÎS’´‹û†ÛcžTÌ }ùßÿ1ÛB½‹•|ÿæ±kü®¯ —<äp×¥H·õËGÏw¯_]µ|µ£\54Gç¦ê‚ÈïªõÿÝñÝÝãý! P‘vçØÃRêL5´}úºøæÈP¥ÔmiU7ºï•˜ßF9• Üq„Î2yHîʦöÍb…˜ßœò¨e(~k±Òo2&ûapyEÑe×Дîù§OÍFi¦\ñ7)ºÓéØy+K7u“;ö++ºªŸªküÞ]4û eà×üœ|6¥UÎ?E ÿ"‚ÂüQ:hÍýBö›Þ^‘¢ÖHÓu ØÁL|¶\ùU¦àŸVv›Þ~F¶LQ¥©®h"üÚ*ܧrƒ¢H'‹Û2ȪîŽÈÐ,]| Ó´h|½Kkà§1iQ)E¢‘¸ž¤ƒ$HÐU~ôÿ!£ªˆ3ˆ ÿ>¦`Ø5*PÍveý–£¡m9=먺H—LC׌úÒ×5­úrÉZÖf”¦ß¨Œñª@ý#:%l‚¢ú°¬Æ͘g0ĹxXµhU,ÝҝGV£ÛU}y5<ǽ¥Õhµj¬Fݸ±N×ÑMM´VC8C[óž»{œ€íõ;†Õk±Sïu{ÖðÃëN ?4º¦¹qŽÕÑ{ÛNÀÒ¼Ž«ëÎò4×êØF¿û+˜€áZ®‹Y,OÀµ¾¡¿‚ ˜£ß{÷Šaû è=ô¥ ¨†3TÍu¨7& ¹*fXfiV·¯é}køŸ€;€­Ð–&`šv‡Ð¿Õ ԍ›"ÔµººãÙāAWӅY܊ÖÀ±»®î¶”xÐX6\É'&@…k÷“lí¨¥Ûç‰ú‚õžÛs&«i¶9ìl;Y§Ó3;ž×ÞA5oÐÝ­¸µ–O¨•,ÿÈÞ,ŽX^u¦ ßQQ:Á„KÝ>zOxâÖ[ÍDfD×,»Â¼©†¶QP|ÂWTÞT·fœÆàFéÅ|•›¹h].Ë×E£›·°Ó¦ªUbåt•J» ·¥G ‡0Œî?³éߑË2Õ$Wßýasa9|®o@LËzr^0¢}ÏGp¬ÞVßÿ ï§(Çxwt Êg²Áçòþ¿jÿ&®^ßP x#ÿ\Ÿ_àu%ŒŸ|rÞwôž£z=}ØyÛZ·¦íuÞz®ç¼Õ;½n_ôMMSÿ³â$¡òï*⼛¯Yéä9ÞÈJm'ª]¦6\vöt«g®5,ƒ®>ðܖiW‡0÷ýÖÞdz}ÓrõÎ&½\ˆT;ïðþúBñ>¾ôK”«‹?_TzÞåŧó/žÒ»èDîÓûÂ쟯ß?ÿòA¹ˆü§¢éÿÛÙøßp }ïJ¹¯—?œ£ãõGïZñ”kïǯÞOƒKå//®Jïãù§¾â]_ã™W¸ý/ö>"º_/Ïð®1ŠÞNj‹OÇÊWŒÍ½Oõ•‹KåãÅ窅‚‚?åÃ¥×\)ßcš® |B€ ]ȧ+½ËAÿüúd•9]æ¤üú¸ÌŠCïpM ±IQ.”$è>ôf·É,9Tã®rµGä:îÙ(;vOs‡ê’ì,_jÊN}§iÓ»ž×ÓºÎî›ÉΜ~€ 1›•‘å†m©cZ¦Ö_š‚3Pínwi ­V›,µ×1L8C-×lˆkþàIK0$;“[*‡Ï·Štøü†3Õ0Ñ#Aܪ2„­½¬œ„Ô¤nBYåù6T sŠ42£U¶Ð•4”ED…¨ž •å‚õ³§÷Sá=ښ:t–²|iÉÕ¬î4ÒïÁSè¿$ø|Z–èÁÖÐì~Õåò¥M£ÔnϳžãŽQ†ÈH3‹c$ogØ®¶žQ~ƒ¼ùvÓ1;º­;¡pFˆùFÅ|É竍ÒÒêPݓ'r[mbËcâ¦ùF¨kšXAzˆÙÉÆ"Ëçö6t31›|Qìcåšv"쵟ôNm ö¹‚Q&{£±…$ï$#õ†Œ¨ýÑ3½gXÇ„Ï ÃÊ¥ lgÝ6mk9¾[¾´i¨FGëõtz—ô‡º‹%ù͵¦÷ì/´ãߘ¡Æ:öˆ*a²vñV9ºe¿âùâž7{åÝÄwڍ꛺‹Ì¿_ Ù^'»%Wä ¾Û8‹Í4¼7pE göj0§9Wüq£¨d@ô•¿Î&„ä^O³èŽ,;\è4E:øŸ¢9v€êJš)ãtRµPà\+·b¯¼r„ MpiHÙD>›ÑÓ_Ô!*ì–E r{Qâ ÜA¿h‚R4žÎ²|ÆP^2ͧT^NÄÕ-tr'A¯ï4q ¿©êÞý¹ò¤AžôÆaM]ƅ/F²à,KôfáiuÐÞf‚'ôŠžòÀŠSVäX)æĐt–SÑNb[OMaEýì$‹*‹N!b¯;° ŒÝ²œùc)xÿ´.š]\súsQ\ì0Íð]æˆZ-bŠ»+[ôõ\Äþ¢6éWÆFÛìõºvß:`6‚¶ªqf0JÎH®tvec«ƒ±žÎ±’G÷¯ÉE*ÄۇYí¹ä˜Ìæ¤)8Z:
2025-2026 Bill 306 Text of Previous Version (Feb.
™Œ©Š–Õ]YÙîa>ÂKQY³cév!"_J+œ2‘–‡T2ž%Ջ½˜ÿ'Ê5ú5vh´¾òb0#ÔÀ$IõòZՃ?كÐb¨žº½xé ?.Táì¨Î¨Žc4mgiõè¾QÎðp'ù>#¾ì“Užq¸ôº&À|öá vWEÐ>xo(ldë¶ÈyŠ5Öw抾âM³ô.B€È……a°;òaá7ç„ë€!¨è’:Ã*ïW2h›£a{Ž9´íƒ÷q,æv4îÔx„fìÌcÅË©x³ÐŠ?€ ÌbžïÇÅì ãé®›£Ð¸±XLsçå7W¼“Åò/t€vØ/ž DÀX̂{a.4s8òà«Ûé¨Õ[ÿ9V´9p äö!D–Óq¼žÛ;!ê!b#4bæ;ÕvÆkÚ=úË1Ü‚ß fµÂóE(^Úsij¡æ ÚÚñ=ÑFlà/#J4/Վ¦¢ÏÁ†B4CÏK Él?¦CE&½Óëׂë:S56ÒÐN]y½5×Û=KVzOºÎãè6¢:¬`Éþ fÐɆ•ˆBEæ;y²ýÐîQùÍT˅Eäæ á) äÖ ØC^iº/Oþø%”]¥ Jµs(€ÍP°Ý﨎ÍÝ°†Øõ›váÊæflÌbyâJ¹SlÇú\¹Eq!++À+AI@ƒ•;
04, 2025) - South Carolina Legislature Online South Carolina General Assembly126th Session, 2025-2026Bill 306Indicates Matter StrickenIndicates New Matter(Text matches printed bills.
ÕGëY!ÝÒ Ù|lÕ-_Upú‹³õƒd«¨#kÄlÝñi÷ø@lŤI{hãf(zÁ(˜r¥ò,`%5؆°ÒØC;ò Va“ž‘pâqƒ“(O—É× Åá˜\„bÄètT -Šía‚‚ÅœÎ{€FOà ¯’Ÿg‰/ºe°,<<ÆcðÄL¶«®Áj¤Y ‚„œúù°rËÁz K c,+(ÌRdz):”ý÷â tônÇԇ‡ŸYuLnÖ(¬%kg¼ªÝCkHVÔpé í̈́”BD6þ)yKRñzl&÷€bœq™1€R¶@ØlÒöPٜˆ8JYõýlÆó½ìÿ(»óÏ;xlR׌ Ôý°®ÊÐwÇÚ=€MzXì9Ë Ù!8–p?MÒ 6òR©ë¨€\{HZԝ•Ô^í$J !_–P*Gðøçl ZHm8d –P²Iu›ÃXÝb/ɱE%ü^Šð9…3¢s´¡œ¨¡ í›ÌÑHòe‹Òx’$BdaAî1š¢!fBæÊ1­™¸ ggy\cäÉ-ˆíQn€äëDyÆED–HŠŒž(Ô¦~Øzš,–ñ³0Ê°»Õ±¡Âäú0Ș•dʃgÄddx.tå.•§¥5Ìz1yœþ҃ñ˜½¨Òu¹†(a=lœ9´|ÕµFVTÑh;ª’µ‚3SzR¸<ù¥lØà ŠGxYÄ6Ig2Ü©·Ó:Ôj«a>C!%Tõ·W¦ÄЇžy(ÕGáQ¹<`:×uV3pgl³Ýã£d W:'u91Àrã£}I°HdÀ'ŸòØ@×":¸¤ÒÑËO”/ðbêó[XÜep ?“faõ|¨É”E€â šGPvdôÐQ¸Eâe_᧡˜9ÍHÓK{Öùñ‚ä¨7d)ññyº|—ð _®—Æ€¨ü-*à̳EG‹!(—#H-ý˜–®ë؞z(Ø̹B¸ˆ¶ºNý¦/½Ö¹£¶zœK)¼¦— f¼¤|ŒÚê^"8$ v…_$âé-ßQ}âRm$ñ¯])úGy>ã% w E‰Ãû’Mº‚Õ8™ÌGºUOP:'J÷A¹ð‹”Ðfy†DM8 äJ9]™1á ù˜N=è$y l®ŠþÔèÑjPÂ>ƒ•9çRªý=4Êb.ù2Kóé˜üy´›ô, ˜á"±q¼OÕQÆ-SØ_¤>à`ÜûP ${–ÓsD5þ$C^fpÇа%½,¹£j´züé2l¡ÒuŒ9ù E½Ÿzõ²aBQD!…DÁD¢¤†XÄÞ,K.¶Âݏ[ÚRÊ?:Í|¾Â}ØS͞á~°«:ªæjò° !!;Cáíe!qÉ麎l¦BÔr+ô"yÚR¹8Ú\`Ök ÷‘~v†FG?ln•¥4†«ZHÉÕÜ2v†°Û=ôµÜ¢ô‘¬7}‚]k+Š÷R{3´GVï¨pLäZP/cÔ©koŒ±çvc-¿É/÷q~­«Þ[õ¯Õë9}BѼ<ÇômMã:U𖫿3¨Üîa®å—+ùÕ©k€i{j´É—J€ŸÐÁ-ªƒOžõR掴Óê]«U g«ƒŽnÚݽûKß˄ŸãÚn5´og ·Ýã{J4<Š:áÁOfñ­ÄÓogåïd£ŸÀ¢Ÿ ¡,å)ž„4öâÝjŽ®÷͗œò¬w=C·Ö<°V¦,Óîdÿ–ªë=}ª Gú!Ù0BµÄZ¹zò Z˜G…£@¼œ ã}Dø¨Ä¾Äo‚‘¯²ŽÊêº#:=kÇ÷o͵/à껼‘Ø V?¿u””jjVýjüeƒAeØ L¢v©óÙ¨þL<‚ÿ>‹ËÍot\:€$ Äkûh:Îý…‘£7ákyìC¿0~„Á TE\:æpþe썴WZ¢%²úE &`q„ÈQ€ÒtDˆ¨Þ=%¨#_†hv˜N¦ˆÞ |'ãô£’"„A>}I1¾ãõïÀ“e†é•i¸f!ø<aô¢DlJÉàA‰¬³³ÄÈËë­,QK+öŒÙÀ% 9wÒvPN5¤#™@ÄâU=Ì –#țÃÁ—zòÆÒ×rDy5¤¼“DúÅÁbµ0„“‹Æãññ‚ÃK`,Žà,æ³Á@>z˜Åš“ ×1ɯڣºq³à¾ïµá UÔb›ÆÐØö+XÍLJîa{^>jùÒÒ.ØöÔց}؇È.Ýðl[w ûgJᣴ­îXÚ£ $~äŒ0¼ °•Þ´»Õ¨ÞÚõÚÚ¶Ú[) ®±bp7²Êêª&Olk{¦Û²YẲ‘Šƒ‘ “†m6M+D©:¤ðd–¤­Ÿµ“¯L`Kɳ,ͯÿ4ŽO˜št©V”¦’Éæ&n¸¡Ý.¶<«ï¢â{Ó 0 šîï·>Ôkå€ü§—þìBlúñÇ­„ë×5±e£,(ÝQȨŒUر>ªzâ1òp7qJ>í7hX®ü±`|@ñS{ïÿPK ! 3h»u> ] word/_rels/document.xml.rels͗ÉnÛ0@EС·ˆ%KvÅ@Ñrè%õ¡‡ M–F"’Šío롟Ô_(½ÈÝ¢PÐîEÀÅᛍËÏï?îæë¶ñ^AªZðÌì{À™Èk^f~¯‹›©?¿¿{„†jó‡ªêNyf W™_iÝÝ"¤X-Uè€›‘BȖj#Êu”½ÐÁ8Arl÷mz‹Mo±(Š¢fðQ°¾®ÿ`)ÐÚÀ+ß[PY‚ÎüA[¾÷g¾|ȧ¾‡œ1T@s'‚½L,€0rIP®tÙÀ ⨲1œ‚õJ‹öëv½#NZTkh#‹ÇiT”Þ40®Œl­Ÿ^¾.B;!Äm]=&ØËv ÂôÚ%aw ¹|JΒ¸$Ðfî¨Mwâ^iÁ×NËY¡ºÄá}»ivíÎQeQ8M ðœ›þíƒÆŽDxíÌL,žÉåw³³Í9ÁYZŽ*ÃiǔPŠÊÍðωfAùaȦš]»Zb‹'v‰³‚å—ß.d#¥E2»|ݞmiNcQK²©ùËè´1f•±»Z­Å”¦*Ñ+JñŠ–uÓ( ’UAWuó­¸ßUáäm»÷ Ôî⒃ܷ­)¼ìðÄg‘úOkã*§Gc\$ŒŒD9‹—þŸœÞzd¼y&˜LnÌ'Aó>AÆ坦±Öu1Íj¦LHLbH“K»xû¤¾=½RÀ´ÀÓ"!qœ2·“ÇexFrÀQ˜ˆñÔÜ^.²‰÷¿ PK ! `چ÷{ Î word/footer1.xml¥–Ùn£0†ïGšw@¾o YHŠšTU«Œz7šå\cª7ÙÎöösXLè0SÍEœØœÏ¿Ï†ï΂Gfl¡äE·! ˜¤*-ä~ƒ~ÿÚݬQ`‘)áJ² º0‹¶_¿ÜŸ’Ì™ ¬¥MNšnPîœN0¶4g‚Ø[QP£¬ÊÜ-U«,+(Ã'eR<£°ú¥¢ÌZØê‰È#±¨ÁÑó0ZjÈ ŒKàӜÇÎWF4²ÄwxÝÍ&€à„³¨šFŸTÕ-&@U´œFúÇáâi¤YŸ´šFš÷Iëi¤^:‰~‚+Í$,fÊâà¯ÙcAÌÛAß XW¼¼p`†±ÇB¾MPV-AÌÓф*e|žzŠÚ ƒ‘IcÓڗғھZƇmÛÝavvÜ:ok†ø®6Vô ˜t•×°aü¨¤ÍÝv1•‹¹‡?rÀQpÔv¶h`©ý¯µ=×a¸‡Èob'x­ücbˆf‰h-†Hx¿§W" ƒ¯OrMǹÑÀæã³ ¦làËÂ3Ö Óku—œb`YyNÜrŠ´Ã™&¦H£³¹×Q¥y‡eS—æãp>F¸´%ŽäÄæï‰ÙÀFà‰‹±N0®è[—ÉÆ9mÙ/¢C½ÿ\¡~3ê ¯´âs´—kË>Éq㿳BÛωù™ \Ðäe/•!¯AùPA .rêª |þ>ìA•AÙÑî&‰&†¼@í,Wwán?¢j^®œ]5˜MàŽ™þØ 0œ?.wÑS;õÌ2rளRÑ¿›jøé.ä%Gy·SÊ1ƒðö7O”cõ ·ÑíPK ! ꅹ! " word/footnotes.xmlՖÝn›0Çï'íïSóH‚šTéÚN½™ªv{ ט€Šmd›|¼ýl„–¬ZiZnlÎÏçüÏ96—W{šY["dÊÙ86°Ã\ÀyäŽ é]§‹ò£h¼ê€¦£@Ú«ÉG:\0ŽävI³q$¯Kš#uʉvœç„é؊”~H‘x)ò‰çH¥Ïi–ªƒfÚAA){ᑶjԋfòˆd^TSø‚…GûIco\+ûãÐX¬ß¶z»${•IUۊ>ÚUæ7”0UªÉ´ŽœÉ$͛ӁŽ¥éŤ†lß`K3МlNÏVûÓÑvS¥áìãþ1w4«<ŸèØ=²iE^ïY{BuŸ6%MK\§çáSÜ À¤çeQ3æGħî6œ´g[՜ á¤Q‹3Ι *!\¯öÃƼŒ‘Š’a¸:GÐØ"…$“×ĸçAP§-bU`Ç/m&&šß ´•Ã|ó±Fý.x‘ŸhéÇh÷§#{džho«"—sæ)A¹>É)ï7ŒôœitûZº­2VÕf°ª®²êú±ê´[euZæH«ÖW µÕ!×DIr$âè)ÓO§|1זÓЬÝëÉÙâöÎñ¯}PÎê;V•³ÇŸ1՟¤Ñãغvß󛩣"Sݕ3å؞»XW>3Èa½~ Ŋè[È6YjòáN›‡ÇÂȁ Å\]ÂƼbÔ1UK¢z¡U0uíõµã}FTÕVµ¼g¥Æœ©”åíøôVvûŒêÎbvköâÿPýlxɀã^¯ý™ãþƒüàªüTªä?WôÁúÖ·×óOqî³´®d|gëA®~PK ! þøl‰ word/endnotes.xmlՖ[o›0Çß'í;
Document has been reformatted to meet World Wide Web specifications.)                 A bill   TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY ADDING SECTION 12-6-3830 SO AS TO PROVIDE THAT A TAXPAYER WHOSE CHILD ATTENDS A QUALIFYING PRIVATE SCHOOL, PAROCHIAL SCHOOL, OR HOME SCHOOL FOR GRADES K-12 IS ENTITLED TO A TAX CREDIT.
ÞSsMP“ª)Ëԗ©j·à' â‹l“¤ß~6„KKÖZMZ^lÎÏçü}Î1Wג[;,dÆèÂv/Û±$£Û…ýëçz2³-© M`Î(^Ø/XÚ×˯_®ö¦ e KK#¨Œö-ìT) QŠ ”$C‚I¶QˆÀ6›a°g"žã:å?.ÂRêýn!ÝAiqè0Œ–¸×Æ ”B¡ð¡e¸gC¦`f}7¤#ôÜ>Ê?ãUŒi¯z¤é8҉àÂq$¯OºGòû¤Ù8R/H?ÁÇT/n˜ PéG±Šç‚O4˜C•=ey¦^4Ó kÌèó´UC ~r6á–àÜOj [؅ ÑÑ~ÒØ×£Êþ848¶­ÞnðAåRÕ¶bˆv•yÌPA0U¥j@à\ëȨL3Þt2–¦Ó²{O€Éí¦³¹KíO­-®Ž¡qÿxv$¯<Ÿè:NÓ ‹!.¼Þ³ö„èn7%MG\w`ó©^"<𲨳# ¶º 'XV5'l8YÒáŒs¦HŠ³ž_ûacÞaÉD%éy¸úŒ€±… ¦P¦¯‰› &b•`9CÏ]&>O´i|!3äۏêwÁ ÞÒ²Ñîږ½§çè„o³‚ˏ9ó˜B®;9AÑݖ2Ÿrí‘._KW Už€U•€¬ªª¬:¬úØ­2;-Óíeûhí#õÂ5PbTLØzʔÓÄ-ßãÚ0ˆÌڝžœxí®ß.gõ«ÌìåñgLõiò°°:áԟ6S1ÞÀ"Wý•{3å:¾7¿©6¼f"¼~ n֗cò̇4…QŠÙ`yóŠQÇT-‰ê…QݬÖ^Ì>#ªj«£º§„FŒªŒåÕøøVtç„æî*¾ ÖÁ·ÿCó“áýEÿ0ŽW^ì:ÿ\ÿL•_I•ø§~ºš»ñúvþ®}–Ò•ˆÝ(ÛÿrùPK ! ‚v“5| Î word/header1.xml¥–[o›0Çß'í;
  Be it enacted by the General Assembly of the State of South Carolina:
¿·’Ð5©ªTÝú6­Ûpm' ú‚lçöíw¸˜Ð±U@ó'6çç¿Ï ßݟ¤ÜØ\«Š®CpE5ËÕn…~ÿzºZ¢À:¢Zñ:s‹î×_¿Üӌ™ ¬•M]¡Ì¹"ÅØҌKb¯eN¶z뮩–Xo·9åø¨ Ãq…Õ¯ÂhÊ­…­6DˆE Žž†Ñ˜!G0.sL3b?]ÑhÈßâeO Á 㨏šF%¸TÕÍ'@U´˜FúÇá’i¤¸Oº™FšõIËi¤^:É~‚ë‚+XÜj#‰ƒ¿f‡%1oûâ Àqùk.rwf˜xÉÕÛE`Õ䌍&Ü`©3æ)z…öF¥ýUk_JOkûfh-¸¶-lw‹ùÉ ë¼­â»ÚüQÓ½äÊU^Æð£V6ˋ¶;È©4XÌ<äð‘R ¶³EKí­í±Ã8D~;)jå£p@4KDk1DÂû=½ |Ùx’k:΍6ˆ{€„ò/ÏX6L/Õ]ròeå9IËÉY‡3MLÀö£ñÌë(‡Ò¼Ã²Ì±lÎǗ¶Ä‘ŒØì=q;°xâ¼C¬LhúÖeòqN[´À³ìÄ°Ø}®P¿½/.´üs´çKË>ªq“¿³¢°Ÿó’‘:¹¤éóNiC^(‚ò  ƒ*A]åÔUøü |؃*;ƒ²%¢5Üÿ ˜˜§1äj'\ÄÉÃ|³AÕ,¼:]9{Ó|`6…;&û †³‡ÅS´i§ù–ì…ë¬Tô¦^ÜY€¼ô@ ï¾s¸Ax}‡›'ʱú†ÛèúPK ! ÏËçÀ * word/footer2.xmlí—]oâ8†ïWÚÿ`åfvWç;€†Žh€ ©AmçjvT™Äl“8c›/­ö¿ï1!JË@f¤½Ù«8vÎããsŽ_;ï?¬Ò-(1˺šÑÔ5D³€…q6íjŸ‡–†„$YH–Ñ®¶¦Bûpõë/Hr֙è,ó «Í¤Ì;‹`FS"šip&X$›K1‹¢8 xÉxˆMÝÐ7­œ³€ Sù$[¡mqÁê*šœ7-L×Æt%!K[~Nì ó>æ)Íä&j˜ÓâÈ21‹óJÒº4œ•Å© ,ÒD«”Í8s«½%mý" ;à9îos—&…秉†~F6¢²8DžÃ9KOR¨àÝĵB³\ãLñ)æÀ 虇EÉhm8ØínʼnÏÜV%Ç­8q¸Ç©çÌ œ_„0­ÒõPæ{,Êpv®ÌV¶D’³Cbt¦”D{XX‚ç}&½,hN\§{9̧?¶Qo8›ç;Züc´ÑN²—ÙeÔݗU‘‹sæaFrPò4茦ãd’€G°}ì@´É *¶€z bW¡²~P™v´©N¤$Q»‚ûtnc®Ê¼³ P¦a؞gꎩa5²`Çé§É_{o7$I(_—6c2¥èã<À]ývͤd)bRý¿`>gñ·9…|HÆ{¾@c…E›Œ9cQa·éÇßAÛg™„óB½å°\»“NF žë´ú¾5Ð6½p1ª×ly¶é›pg¢ˆÃû®Ùk9ºåT]c®:½k»7ôªÎ>È<‘jDZ–Õ.Gƪ«oØí¶³‰q^¸–?ÈuBËP‰ ® ÖLR®ëÉ«%¤„$1¥Yað¤l3’Ò"¦’LOŽï’j;žÕ2¶W¨M\9TEîziX|‘'$ 3–„”ïe¯´Ù†`¼ûè©a´[7,ÛÖËe½@€ ]Ǚú9LÎi¯îHžÃ;ìb³dBï¾ûþñ–“à*k{ªQI'ˉåêòýRyYÁeT¹S|p·ÿb|Ýô>>]noŸŠÇÇÞÝ ”¥ŒÓ‘¤é¨ßÕþîyzÏ7‡í†?tÚ Ûíµ½VÏk˜mÿº¯ú¶aèÿl³†_¯h|\ª|¿ü¼¾é»Þ¦xä՗f³ùUadQõ%²2ÆUÍ@ü¾k¸þë5\T͗Ħ§Ê_}%¡wkTµ×9¨Ñ„NáfQgBòGšR̎€äêCP¾ Ú÷n¡?ÿ@wƒû›ÁðÓý]啕*˟»A•rHZ{EoŠ–Ê¥yÒŸG~c14ß\Gß±{î°Þ:Šè¥t0|MÕ¢8¡§Típ|§jpP9Žk¦ó¿¬½)kÃÑíà?–µÞP÷A‘¾»5îºnšþàÎtš›Õ9ê§Rrj0’üê_PK ! :ÐË} Î word/header2.xml¥–ÉnÛ0†ïúï %ËV!vP$M›[Ñ´À´%„Hz{ûŽV+UH²¦Mj>þœM¼»?Jì¹u¹V+]‡(àŠj–«í ýþõtµDóD1"´â+tâݯ?º;¤³X+—]¡Ì{“bìhÆ%q×2§V;½ñ×TK¬7›œr|ЖáY…å/c5åÎÁVDí‰C5Ž‡Ñ˜%0.€sL3b=?žÑhÈßâe4› ‚΢>*Jp¡ªšOªi1ôÃ%ÓH³>éf)ÓH½t’ý׆+XÜh+‰‡¿v‹%±o;s`C|þš‹ÜŸ€& †äêm‚"°j 2f£ 7XjÆE̊^¡UimÕÚÒÓʾZ.†mÛÝb~ôÂùÆÖñ]eþ¨éNråK¯aËøQ+—å¦ír* ³²ÿÈ{)PÛÙ¢¥ö¿ÖöX…á"¿Ž•ò‰Q8 š¢µ"áýž |Þx’k:΍6Ÿ0ëʾ,Ʋf`z®î‚“,«†“´œœu8ÓÄt l7 1‹ÅP˜wXŽy–Ã51…-ñ$#.{OÜl qÞ!V &4}ë2ù8§-ZàIvbh¶—ê7«wæLË/£=Ÿ[öA;`˜üÆ]&æ%#:¹¤éóViK^(‚ò  ƒ2AUÅTU4ù4aÊ슖ˆÖpÿ301O ±äjgÇÉÓW¸.³ðêôÅìMýÙî˜ìç …aüeñ=´S|CvÂwVJú[/þ$@^º'wß9aÜ"¼¾ÃõÅX~ÃmtýPK ! `„"Ø| Î word/header3.xml¥–ÉnÛ0†ïúï %o±…ØA› mnEÓ> CҖn éíí;Z(+UHŠ¦Mj>þœM¼½;I¸u¹Vk”\Ç(âŠj–«ÝýþõxµD‘óD1"´âktæÝm>º=¦³X+— ]£Ì{“bìhÆ%q×2§V;½õ×TK¬·Ûœr|ԖáIœÄå/c5åÎÁV÷DˆC5Žžúј%G0.€3L3b=?]É`ȯ𲚌 Á 'I5ŒZàBU4UÒ|é‡[Œ#Mº¤›q¤i—´Gꤓì&¸6\ÁâV[I<üµ;,‰}ݛ+ âó—\äþÌx0$W¯#UCS6˜pƒ¥f\LY è5Ú[•ÖöW}!=­ì롱à¢ß¶°Ý ó“Î[ÛÇw•ùƒ¦{ɕ/½†-àG­\–›¦;ȱ4XÌäðžR ¦³%=Kí­í¡ ÃØG~;)*åG4DcÑGÂÛ=ƒ |Ùx”kZÎMz6Ÿ ˜t Ê{¾,cY30½TwÁÉ{–Uà,NÎZœqbZ ¶„˜LƒŽb(Ì[,Ç<ˆáBŒpaK<ɈËÞ·=A ÎZÄ*Á„¦¯m&æ´y<ËVÍîc…úÍê½¹ÐòÑž.-û¨†0^üÆ}LÌsFtrIÓ§Ò–¼PåAFe¢ªŠ!ªª* ù…°GevFEKD¸ÿ˜˜¥†Xòµ¯ç÷Éò+*gáÕé‹Ù›ú³)Ü1ÙOx0ž~™?&÷ÍÔߒ½ð­•’þÖó?—äÝwN·onqýD1–ßpÝüPK ! @ÉYÖ{ Î word/footer3.xml¥–ÉnÛ0†ïúï%y;0’ºÈ­hÚ`(Ê $½½}G«•ª $ÙÓ&5Î&><ž÷ŽÌØLÉ5 î|ä1IUœÉýýþµ›¬g‘1áJ²5º0‹7_¿<œ¢Ä¬¥Nš®Q꜎0¶4e‚Ø;‘Q£¬JÜU«$É(Ã'ebú_üÒFQf-lõDä‘XTáè¹-6äÆ9p†iJŒcç+#™ã{¼ê‚ 8atQÓÁ¨ÎUu@³Q PÕ!ÍǑþq¸Å8RØ%-Ǒ¦]Òj©“N¢›àJ3 ‹‰2‚8øköXó~Ð kâ²·ŒgîLQcH&ßG(«† ¦ñ`Â3>kŠZ£ƒ‘Qe?iìséQi_ ãý¶…íî1;;n]mkúø®4Vô ˜t…×°aü¨¤M3Ýt1–‹i 9~怣à¨élAÏRû_k{.Ãpö‘_ÅNðRùçÄÀïÍÑXô‘ðqÏZ‰€¾n<Ê5-ç=›O ;€e=_5cU10½VwÎÉz–UÍY4œ,nqƉiâà D8­uäCnÞbÙØÅé0\#œÛGRbӏĤg#¨‰³±L0®è{›É†9mÞ /¢C½¿­P¿uÐWZvíåÚ²OrØýÅßY¡ímb^S¢¡“½ì¥2䍃"(_*Ð+"à•%^YU^?^v¯ÈN/o‰h÷? ³HC^ vÂoÛÕl·Ü¢b^.Ÿ]V˜àŽÿ\#ߟnç»à©™zf 9p×Z)è?L1¼ºyё@Þí”rÌ ¼yÀÕùX|ÃmtóPK ! ¶ôg˜£ É word/theme/theme1.xmlíYOoÛ6¿Øwtw%ےÿu [¶›¶I4n‡i™–S¢AÒIŒ¢ÀОv0 vXÝv†X»ìÃh±ubOò?ѦڤM‡‹Ø$õ{?¾÷øø"^½vQãsAXÜ0‹WlÓÀ±Ï$æ½^·P3 !Q<@”ŸaN±0¯mþÙU´%Caäc±…f(åx˲„ÃH\acó!ã’Ðå5àèôFÔ*ÙvŊ‰M#F¨½3½D¥¹½PÞ¡ðK‘ø”øéŒY‰;“1åÆ¢ æ°ã>‘¦A‘ð aÚéÇ´¶¯ZK!*sd3rÝô3—›F¥TŽý¥ ã¸N¥¹Ô_šéßÄuªJ§²Ô—ïÃJ‹Õ’ç̱Ь©ÑÝ®¶ËEŸÑ_ÞÀ7ÝäOÁ—Wxgßíz+f@³¦»w[õV[Õï®ð• |Õn¶ª‚OA!%ñhm»•²·Xí2dtG¯»N·ZšÃW(+]3ùXæÅZ„ï u.’$6ätŒ‡Èœ‡(ésbì’ „À£˜ ¶Kv×.Ãwò礭ԣh£ŒôlÈC CøœŒeü ZÍäÕ˗§_œ>þýôɓÓÇ¿ÎçޔÛAq•{óÓ7ÿ<ûÒøû·ß<ýVYüë_¾zýǟoS/Zß=ýâù«ï¿þëç§x“£~Þ#Æm|lÜe,P3îóóIôBD²Í8(F‰ŒÝ‘¡‚¾=Eip-¬Úñ>‡t¡^Ÿ*„B>‘D¼F p1Úb\»¦[É\Y+Lâ@?9Ÿdqw:ÒÍí­y¹3CܝJ/Ä Í} .GŽ±4’gl„±Fì!Š]÷ˆÏ™`Ci< F­Iz¤/õB;$¿LuÁߊmöî-FuêÛøHEÂÞ@T§SŌ×ÑD¢HËE4‹ÜE2ԑ<˜r_1¸àé SftXÌ>Uèނ4£wûF*’K2Ò!wcYd›¼Ec-g‡Yì 1‚EÆ>“ZLÝ!Iü€â\wß'Xžoo߃4¤äɄë¶fê~œÒ!Â:åM))¶É‰6:Z“@ í]Œ):FŒ{7tx6fzÒ7CÈ*;Xg››HÕ¤cµRRÜhK„²8`9|ö¦k‰gŠâñ<Í·GjÈt਋´ñJý‘’J O6­žÄ¡3iݑVI_èãuÊãóî19||nHìg¶MQ¬˜‚*C—nAd¢I¶S*6ÑÊ ÕM»rƒµVôD$~g´Vû¸¯ö ãÕÏ>Z½sñ•N^2Y¯oòpëUÇø€|úEMMâ}çÈeMsYÓükš¼ý|YÉ\V2—•ÌVɬŠ+û¢'Õå¾õJä”â]‘–=öþ ƒi'Z¾d‡ÐœO§àŽÒ¶Á™ü‚Èð Dc˜¦˜Îˆ¹ê@c& p2su§…×$ÚcƒÙh±¸x¯ H®Æ¡ðZŒC™&g£•êêÞR}ÚD–€›*=;‰Ìd*‰²†Dµ|6Eû¢XÔ5,jÅ·±°2^ÃÉ@É+qי1‚pƒ$~šÉ/¼{ážÎ3¦ºì’fyuçÂ<­È„›J"†!ëÃìëz]ï꒖Fµö1|mmæ«=ãö\Ù5>7Ì!üËÍhúD’© â†é˹¡ß'³Œ¹m$Â,}4[D$æ%ÄzÖ 4^q+–ªö§K®nz–³ÖŒ‡C옑UžÍ”hŸ~ 8é° >ÇFŸNø]†r«ÅĀ"äҚÂ3Á½²âZºšoEå¾eµE‡h~¢d“ùž¶—t2ëH™®¯Êҙ°t/âÔ}·ÐZÒÌ9@ª¹YìãòVe=+W›ëê5ûí§Ä‡j5=µ²žZÞÙqAfºJŽÝJ¹ÞüÀÓ`=j­L]™ö6.¶Yÿ"¿ Õê„J1{5vå··¸’œe‚tt‘]N¤1á¤a>´Ý¦ã•\¯`×ÜNÁ);v¡æ6˅¦ë–‹·h·[¥G`FEw6wþÙ§Óù½}:¾qw-Jí+>‹,–ÖÁV*œÞÝKùw÷Ë<¬”ºõr½U)ÔËÍnÁi·j…ºWiÚ¯Úî¶=·Vï>2£ì4˞SéÔ •¢çœŠÐ¯ÕU§Tj:Õf­ã4Ím +_ü.̛òÚþPK ! oøµ÷ Ú<
  SECTION 1.  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 tax credit against income taxes imposed pursuant to this chapter equal to:
       (1) for taxable year 2025, two thousand dollars or the cost of tuition, whichever is less, for each child;
       (2) for taxable year 2026, four thousand dollars or the cost of tuition, whichever is less, for each child;
       (3) for taxable year 2027, six thousand dollars or the cost of tuition, whichever is less, for each child;
and        (4) for taxable year 2027 and for each taxable year thereafter, eight thousand five hundred dollars or the cost of tuition, whichever is less, for each child.
The tax credit is refundable beginning in tax year 2027.
    (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 an annual financial statement 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) In order to claim the tax credit cost of tuition for each student, the taxpayer must provide proof of tuition payment in a form prescribed by the Department of Revenue.
    (E) 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.
    (F) A taxpayer who fraudulently claims the credit described in this section is guilty of tax fraud and must be prosecuted as provided by law.
    (G) 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.
    (H) 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.
    (I) 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.
    (J) For each student that leaves a public school to attend a qualifying private school, parochial school, or home school for grades K-12 who is a child of a taxpayer claiming the tax credit pursuant to this section, the department shall reduce:
       (1) for school year 2025-2026 State Aid to Classrooms by two thousand dollars;
       (2) for school year 2026-2027, State Aid to Classrooms by four thousand dollars;
       (3) for school year 2027-2028, State Aid to Classrooms six thousand dollars;
and        (4) for school year 2028-2029 and for all school years thereafter, State Aid to Classrooms by eight thousand five hundred dollars.
    (K) The department may promulgate regulations necessary to implement the provisions of this section.
  SECTION 2.  If any section, subsection, paragraph, subparagraph, sentence, clause, phrase, or word of this act is for any reason held to be unconstitutional or invalid, such holding shall not affect the constitutionality or validity of the remaining portions of this act, the General Assembly hereby declaring that it would have passed this act, and each and every section, subsection, paragraph, subparagraph, sentence, clause, phrase, and word thereof, irrespective of the fact that any one or more other sections, subsections, paragraphs, subparagraphs, sentences, clauses, phrases, or words hereof may be declared to be unconstitutional, invalid, or otherwise ineffective.
Show all 42 changed rows (2 more)
Previous
Latest
  SECTION 3.  This act takes effect upon approval by the Governor.
----XX---- This web page was last updated on February 04, 2025 at 12:21 PM
⬇ Download PDF
View plain text versions (2)
  • 02/04/2025 View text Current html
  • Introduced Filed vnd.openxmlformats-officedocument.wordprocessingml.document

Action History

  1. Referred to Committee on Finance

  2. Introduced and read first time

Sponsors

Sponsorship breakdown

Export CSV (upgrade) →

4 sponsors · 0 co-sponsors · 166 not signed on

Sponsors (4)

Co-sponsors (0)

None.

Not signed on (166)

166 members have not signed on to this bill.

Show all 166 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation education
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does S 306 do?
A BILL TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY ADDING SECTION 12-6-3830 SO AS TO PROVIDE THAT A TAXPAYER WHOSE CHILD ATTENDS A QUALIFYING PRIVATE SCHOOL, PAROCHIAL SCHOOL, OR HOME SCHOOL FOR GRADES K-12 IS ENTITLED TO A TAX CREDIT.
Who sponsors S 306?
S 306 is sponsored by Senator Wes Climer, Senator Josh Kimbrell, Senator Matthew W. "Matt" Leber, and Senator Lawrence K. "Larry" Grooms.
What is the current status of S 306?
This bill is in committee in the Senate. Introduced February 04, 2025. It must pass committee before a floor vote.
Where can I track S 306?
Track S 306 free on One Click Politics — get push/email alerts when it moves.

Make your voice heard on S 306

Find the representatives who decide this bill and tell them where you stand — for yourself, or mobilize your whole list in one click with One Click Politics advocacy software.

Find my representatives → Run a campaign

Stay ahead of S 306

Last checked for changes 2 months ago · updated continuously

One Click Politics tracks every bill in Congress and all 50 states.

Track this bill →