H3540

Income tax credit

Introduced·1/14/25
Introduced Text

South Carolina H3540 proposes an income tax credit for taxpayers operating school-to-work programs.

South Carolina H3540 amends the state's tax code to allow an income tax credit for taxpayers who operate school-to-work programs that link students and schools with the workplace. To qualify, these programs must comply with the School to Work Opportunities Act of 1994. The credit is available after a student has been in the program for one year and is equal to half of the amount the taxpayer could claim if each participating student was considered a qualifying new full-time employee. The bill takes effect upon approval by the Governor and applies to tax years beginning after 2024.

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Where it stands

Current
Ways and Means Committee
Next
Committee decision

Sponsors

D
1
0
Democratic CaucusRepublican Caucus

History

Jan 14, 2025

House

Introduced and read first time

Jan 14, 2025

House

Referred to Committee on Ways and Means

Dec 5, 2024

House

Prefiled