Bill 1111

                    Current Status

Introducing Body:               Senate
Bill Number:                    1111
Primary Sponsor:                Mullinax
Committee Number:               06
Type of Legislation:            GB
Subject:                        School employees, income tax
                                credits
Residing Body:                  Senate
Current Committee:              Finance
Computer Document Number:       BBM/9629.SD
Introduced Date:                Jan 14, 1992
Last History Body:              Senate
Last History Date:              Jan 14, 1992
Last History Type:              Introduced, read first time,
                                referred to Committee
Scope of Legislation:           Statewide
All Sponsors:                   Mullinax
                                Hinson
Type of Legislation:            General Bill

 Bill  Body    Date          Action Description              CMN
 ----  ------  ------------  ------------------------------  ---
 1111  Senate  Jan 14, 1992  Introduced, read first time,    06
                             referred to Committee
 1111  Senate  Dec 02, 1991  Prefiled, referred to           06
                             Committee

A BILL

TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 12-7-1280 SO AS TO PROVIDE THAT AN INDIVIDUAL WHO IS EMPLOYED AS A TEACHER, MEDIA SPECIALIST, GUIDANCE COUNSELOR, OR AS OTHER PROFESSIONAL STAFF IN THE PUBLIC SCHOOLS OF THIS STATE AND WHO IS EMPLOYED FOR A MAJORITY OF HIS TIME IN DIRECT INSTRUCTION OF STUDENTS AS DEFINED BY THE STATE BOARD OF EDUCATION MAY CLAIM AS A CREDIT AGAINST HIS STATE INCOME TAX LIABILITY AN AMOUNT EQUAL TO TWENTY-FIVE PERCENT, NOT TO EXCEED TWO HUNDRED DOLLARS, OF ALL EXPENDITURES MADE EACH YEAR FOR UNREIMBURSED EXPENSES FOR SUPPLIES USED FOR EDUCATION PURPOSES.

Be it enacted by the General Assembly of the State of South Carolina:

SECTION 1. The 1976 Code is amended by adding:

"Section 12-7-1280. An individual who is employed as a teacher, media specialist, guidance counselor, or as other professional staff in the public schools of this State and who is employed for a majority of his time in direct instruction of students as defined by the State Board of Education may claim as a credit against his state income tax liability an amount equal to twenty-five percent, not to exceed two hundred dollars, of all expenditures made each year for unreimbursed expenses for supplies used for education purposes."

SECTION 2. Section 12-7-1280 of the 1976 Code, as added by Section 1 of this act, is effective for tax years beginning on or after January 1, 1992.

SECTION 3. This act takes effect upon approval by the Governor.