summary
Introduced
01/14/2025
01/14/2025
In Committee
01/14/2025
01/14/2025
Crossed Over
Passed
Dead
Introduced Session
126th General Assembly
Bill Summary
Amend The South Carolina Code Of Laws By Adding Section 59-1-456 So As To Provide That An Employee May Be Granted By His Employer A Specified Amount Of Additional Paid Leave Each Year For The Purpose Of Attending Certain Elementary And Secondary School Conferences Or Activities During The Employee's Work Hours Or To Engage In Certain Volunteer Teaching Activities In The Schools, To Provide That The Employers Of These Employees Are Entitled To A Specified State Income Tax Deduction For These Activities, And To Provide The Procedures Necessary To Implement The Provisions Of This Section.
AI Summary
This bill creates a new provision in South Carolina law that allows employees who are parents or legal guardians of K-12 students to receive up to eight hours of additional paid leave per calendar year to attend school conferences, activities, or meetings related to their children. Additionally, employees with professional expertise may volunteer to teach or discuss their profession in K-12 schools, receiving up to twelve hours of additional paid leave for such activities. The total paid leave for both types of activities is capped at twelve hours per year, with no more than eight hours for school-related visits. Employers who grant this leave are eligible for a tax deduction of ten dollars per employee per hour of leave taken, with unused deductions able to be carried forward for up to five years. To claim the tax deduction, schools must provide a certificate documenting the leave, including details such as the date, type of activity, hours attended, and employee and employer information. The State Department of Education and Department of Revenue will develop regulations to implement these provisions, and the bill will take effect upon the Governor's approval.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
Referred to Committee on Ways and Means (on 01/14/2025)
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.scstatehouse.gov/billsearch.php?billnumbers=3585&session=126&summary=B |
| BillText | https://www.scstatehouse.gov/sess126_2025-2026/prever/3585_20241212.htm |
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