South Carolina income and taxes

Wages and cash benefits can be components of household money income. Census income is measured before taxes, so tax relief alone is not an increase in this statistic; the provision does not determine the statewide median. This connection does not establish causation. An action after the measurement period cannot explain an earlier observed value.

Retained South Carolina evidence context: Median household income. This record’s connection to the topic does not establish an effect on the measured result.

SECTION 3. Section 59-25-47 of the S.C. Code is amended to read: Section 59-25-47. (A) A local school district board of trustees or, in the case of a charter school, the governing body of a charter school, is authorized to adopt a policy consistent with the school district or, in the case of a charter school, the school budget, providing that all certified and noncertified public school teachers identified in the Professional Certified Staff listing, certified special school classroom teachers, certified school librarians, certified school counselors, and career specialists who are employed by a school district or a charter school who earn, but do not use sick and annual leave in excess of ninety days, may be eligible to receive payment at the end of each fiscal year for these earned days in excess of ninety days for each excess day at a district's or charter school's established rate of substitute pay for their individual job classification, or another amount, subject to approval by the local school board, or, in the case of a charter school, the governing body of the charter school. This provision applies only to sick leave and annual leave in excess of ninety days that is accrued after July 1, 2018. (B) A local school district board of trustees or, in the case of a charter school, the governing body of a charter school, must adopt a policy enabling all district or charter school employees to contribute any unused sick or annual leave in excess of sixty days to a sick leave bank that is made available to all district or charter school employees. Such policy must include criteria for employee eligibility to apply for use of the sick leave bank, procedures for review of applications for use of the sick leave bank, and criteria for the maximum number of days an employee may access from the sick leave bank during a single fiscal year.

Wages and cash benefits can be components of household money income. Census income is measured before taxes, so tax relief alone is not an increase in this statistic; the provision does not determine the statewide median. This connection does not establish causation. An action after the measurement period cannot explain an earlier observed value.

Retained South Carolina evidence context: Median household income. This record’s connection to the topic does not establish an effect on the measured result.

(2) "Eligible state employee" means any person employed by any department, institution, commission, board, or any other unit of government of this State who occupies a position eligible to earn annual leave. This includes any person employed by a four-year or postgraduate institution of higher education under the control of the State or a technical college supported by and under the control of the State who occupies a fulltime equivalent, temporary grant or time limited position. (3) "Paid parental leave" means twelve weeks of paid leave at one hundred percent of the eligible state employee's base pay or four weeks of paid leave at one hundred percent of the eligible state employee's base pay. Leave for part-time eligible state employees must be on a prorated basis corresponding to the percentage of hours they are normally scheduled to work. […] (B) Eligible state employees who are employed by this State, its departments, agencies, or institutions and who give birth are entitled to receive twelve weeks of paid parental leave. Other eligible state employees who do not give birth are entitled to receive four weeks of paid parental leave. An employee's paid parental leave is based on an employee's average workday. […] (2) "Eligible state employee" means any person employed by any department, institution, commission, board, or any other unit of government of this State who occupies a position eligible to earn annual leave. This includes any person employed by a four-year or postgraduate institution of higher education under the control of the State or a technical college supported by and under the control of the State who occupies a position eligible to earn annual leave. (3) "Paid parental leave" means twelve weeks of paid leave at one hundred percent of the eligible state employee's pay or four weeks of paid leave at one hundred percent of the eligible state employee's pay. Leave for part-time eligible state employees must be on a prorated basis corresponding to the percentage of hours they are normally scheduled to work. […] (B) Eligible state employees, who are employed by this State, its departments, agencies, or institutions and are primarily responsible for furnishing the care and nurture of the child, are entitled to twelve weeks of paid parental leave upon the occurrence of a qualifying event. Eligible state employees, who are employed by this State, its departments, agencies, or institutions who are not primarily responsible for furnishing the care and nurture of the child, are entitled to four weeks of paid parental leave upon the occurrence of a qualifying event. An employee's paid parental leave is based on an employee's average workday.

The fact measures residents under 65 without health insurance. Insurance eligibility, enrollment, coverage continuity and premium assistance concern the covered population. Provider payments and covered services alone do not establish a coverage change, and Medicare-only changes mostly concern a different age population. This connection does not establish causation. An action after the measurement period cannot explain an earlier observed value.

Retained South Carolina evidence context: People under 65 without health insurance. This record’s connection to the topic does not establish an effect on the measured result.

Section 44-6-1210. (A) There is created in the State Treasury a fund to be known as the "Medicaid Stability Fund." (B) The fund shall be used exclusively to offset reductions in federal Medicaid funding that impact the State of South Carolina or its Medicaid-eligible populations. […] Section 44-6-1220. (A) The Department of Health and Human Services shall take all actions necessary to fully expand Medicaid eligibility as provided for under the federal Patient Protection and Affordable Care Act, including: (1) expanding eligibility to individuals earning up to one hundred thirty-eight percent of the federal poverty level; and (2) accessing the enhanced federal match rate of ninety percent for new enrollees. (B) The department shall develop an enrollment plan, fiscal impact report, and implementation timeline within ninety days of the effective date of this article. (C) The department shall submit its report and implementation plan to the General Assembly and the Governor within one hundred twenty days of the effective date of this article.

Gross rent includes contract rent and tenant-paid utilities. Rental protections, assistance, and housing supply concern components of rental-market conditions; they do not set South Carolina’s median rent. This connection does not establish causation. An action after the measurement period cannot explain an earlier observed value.

Retained South Carolina evidence context: Median gross rent. This record’s connection to the topic does not establish an effect on the measured result.

(4) 'Project' means a housing project that has restricted rents that do not exceed thirty percent of income for at least forty percent of its units occupied by persons or families having incomes of sixty percent or less of the median income, or at least twenty percent of the units occupied by persons or families having incomes of fifty percent or less of the median income. (5) 'Qualified project' means a qualified low-income building as that term is defined in Section 42 of the Internal Revenue Code of 1986, as amended, that is located in South Carolina and receives approval for tax credits from the South Carolina Housing and Finance Development Authority provided pursuant to this section. […] (B)(1) A state tax credit pursuant to this section may be claimed against income taxes imposed by Section 12-6-510 or 12-6-530, bank taxes imposed pursuant to Chapter 11, Title 12, corporate license fees imposed pursuant to Chapter 20, Title 12, and insurance premium and retaliatory taxes imposed pursuant to Chapter 7, Title 38, to be termed the South Carolina housing tax credit, and is allowed with respect to each qualified project placed in service after January 1, 2020, and before December 31, 2030, in an amount equal to the federal housing tax credit allowed with respect to such qualified project. In computing a tax payable by a taxpayer pursuant to Section 38-7-90, the credit allowed pursuant to this section must be treated as a premium tax paid pursuant to Section 38-7-20. […] (2) The authority may not issue an eligibility statement until the taxpayer provides a report to the authority detailing how the state credit authorized by this section will benefit the tenants of the project, once placed in service including, but not limited to, reduced rent, or why the state credit authorized by this section is necessary to undertake the project.

Wages and cash benefits can be components of household money income. Census income is measured before taxes, so tax relief alone is not an increase in this statistic; the provision does not determine the statewide median. This connection does not establish causation. An action after the measurement period cannot explain an earlier observed value.

Retained South Carolina evidence context: Median household income. This record’s connection to the topic does not establish an effect on the measured result.

SECTION 3. Section 59-25-47 of the S.C. Code is amended to read: Section 59-25-47. (A) A local school district board of trustees or, in the case of a charter school, the governing body of a charter school, is authorized to adopt a policy consistent with the school district or, in the case of a charter school, the school budget, providing that all certified and noncertified public school teachers identified in the Professional Certified Staff listing, certified special school classroom teachers, certified school librarians, certified school counselors, and career specialists who are employed by a school district or a charter school who earn, but do not use sick and annual leave in excess of ninety days, may be eligible to receive payment at the end of each fiscal year for these earned days in excess of ninety days for each excess day at a district's or charter school's established rate of substitute pay for their individual job classification, or another amount, subject to approval by the local school board, or, in the case of a charter school, the governing body of the charter school. This provision applies only to sick leave and annual leave in excess of ninety days that is accrued after July 1, 2018. (B) A local school district board of trustees or, in the case of a charter school, the governing body of a charter school, must adopt a policy enabling all district or charter school employees to contribute any unused sick or annual leave in excess of sixty days to a sick leave bank that is made available to all district or charter school employees. Such policy must include criteria for employee eligibility to apply for use of the sick leave bank, procedures for review of applications for use of the sick leave bank, and criteria for the maximum number of days an employee may access from the sick leave bank during a single fiscal year.

Wages and cash benefits can be components of household money income. Census income is measured before taxes, so tax relief alone is not an increase in this statistic; the provision does not determine the statewide median. This connection does not establish causation. An action after the measurement period cannot explain an earlier observed value.

Retained South Carolina evidence context: Median household income. This record’s connection to the topic does not establish an effect on the measured result.

(2) "Eligible state employee" means any person employed by any department, institution, commission, board, or any other unit of government of this State who occupies a position eligible to earn annual leave. This includes any person employed by a four-year or postgraduate institution of higher education under the control of the State or a technical college supported by and under the control of the State who occupies a fulltime equivalent, temporary grant or time limited position. (3) "Paid parental leave" means twelve weeks of paid leave at one hundred percent of the eligible state employee's base pay or four weeks of paid leave at one hundred percent of the eligible state employee's base pay. Leave for part-time eligible state employees must be on a prorated basis corresponding to the percentage of hours they are normally scheduled to work. […] (B) Eligible state employees who are employed by this State, its departments, agencies, or institutions and who give birth are entitled to receive twelve weeks of paid parental leave. Other eligible state employees who do not give birth are entitled to receive four weeks of paid parental leave. An employee's paid parental leave is based on an employee's average workday. […] (2) "Eligible state employee" means any person employed by any department, institution, commission, board, or any other unit of government of this State who occupies a position eligible to earn annual leave. This includes any person employed by a four-year or postgraduate institution of higher education under the control of the State or a technical college supported by and under the control of the State who occupies a position eligible to earn annual leave. (3) "Paid parental leave" means twelve weeks of paid leave at one hundred percent of the eligible state employee's pay or four weeks of paid leave at one hundred percent of the eligible state employee's pay. Leave for part-time eligible state employees must be on a prorated basis corresponding to the percentage of hours they are normally scheduled to work. […] (B) Eligible state employees, who are employed by this State, its departments, agencies, or institutions and are primarily responsible for furnishing the care and nurture of the child, are entitled to twelve weeks of paid parental leave upon the occurrence of a qualifying event. Eligible state employees, who are employed by this State, its departments, agencies, or institutions who are not primarily responsible for furnishing the care and nurture of the child, are entitled to four weeks of paid parental leave upon the occurrence of a qualifying event. An employee's paid parental leave is based on an employee's average workday.

Wages and cash benefits can be components of household money income. Census income is measured before taxes, so tax relief alone is not an increase in this statistic; the provision does not determine the statewide median. This connection does not establish causation. An action after the measurement period cannot explain an earlier observed value.

Retained South Carolina evidence context: Median household income. This record’s connection to the topic does not establish an effect on the measured result.

(2) "Eligible state employee" any person employed full-time by this State, its departments, agencies, or institutions. This includes any person employed full-time by a four-year or postgraduate institution of higher education under the control of the State or a technical college supported and under the control of the State. (3) "Paid parental leave" means twelve weeks of paid leave at one hundred percent of the eligible state employee's base pay or four weeks of paid leave at one hundred percent of the eligible state employee's base pay. Leave for part-time eligible state employees must be on a prorated basis corresponding to the percentage of hours they are normally scheduled to work. […] (B) Eligible state employees who are employed by this State, its departments, agencies, or institutions and who give birth are entitled to receive twelve weeks of paid parental leave. Other eligible state employees who do not give birth are entitled to receive four weeks of paid parental leave. […] (3) "Paid parental leave" means twelve weeks of paid leave at one hundred percent of the eligible state employee's base pay or four weeks of paid leave at one hundred percent of the eligible state employee's base pay. Leave for part-time eligible state employees must be on a prorated basis corresponding to the percentage of hours they are normally scheduled to work. […] (B) Eligible state employees who are employed by this State, its departments, agencies, or institutions and are primarily responsible for furnishing the care and nurture of the child, are entitled to twelve weeks of paid parental leave upon the occurrence of a qualifying event. Eligible state employees who are employed by this State, its departments, agencies, or institutions who are not primarily responsible for furnishing the care and nurture of the child, are entitled to four weeks of paid parental leave upon the occurrence of a qualifying event.

Wages and cash benefits can be components of household money income. Census income is measured before taxes, so tax relief alone is not an increase in this statistic; the provision does not determine the statewide median. This connection does not establish causation. An action after the measurement period cannot explain an earlier observed value.

Retained South Carolina evidence context: Median household income. This record’s connection to the topic does not establish an effect on the measured result.

(3) "Paid parental leave", for the purpose of duration and percentage of base pay covered, has the same meaning as Section 8-11-150(3) for eligible school district employees. […] (B) Eligible school district employees who experience a qualifying event are entitled to paid parental leave to the same extent available to employees of the State pursuant to Section 8-11-150.

Gross rent includes contract rent and tenant-paid utilities. Rental protections, assistance, and housing supply concern components of rental-market conditions; they do not set South Carolina’s median rent. This connection does not establish causation. An action after the measurement period cannot explain an earlier observed value.

Retained South Carolina evidence context: Median gross rent. This record’s connection to the topic does not establish an effect on the measured result.

(4) 'Project' means a housing project that has restricted rents that do not exceed thirty percent of income for at least forty percent of its units occupied by persons or families having incomes of sixty percent or less of the median income, or at least twenty percent of the units occupied by persons or families having incomes of fifty percent or less of the median income. (5) 'Qualified project' means a qualified low-income building as that term is defined in Section 42 of the Internal Revenue Code of 1986, as amended, that is located in South Carolina and receives approval for tax credits from the South Carolina Housing and Finance Development Authority provided pursuant to this section. […] (B)(1) A state tax credit pursuant to this section may be claimed against income taxes imposed by Section 12-6-510 or 12-6-530, bank taxes imposed pursuant to Chapter 11, Title 12, corporate license fees imposed pursuant to Chapter 20, Title 12, and insurance premium and retaliatory taxes imposed pursuant to Chapter 7, Title 38, to be termed the South Carolina housing tax credit, and is allowed with respect to each qualified project placed in service after January 1, 2020, and before December 31, 2030, in an amount equal to the federal housing tax credit allowed with respect to such qualified project. In computing a tax payable by a taxpayer pursuant to Section 38-7-90, the credit allowed pursuant to this section must be treated as a premium tax paid pursuant to Section 38-7-20. […] (2) The authority may not issue an eligibility statement until the taxpayer provides a report to the authority detailing how the state credit authorized by this section will benefit the tenants of the project, once placed in service including, but not limited to, reduced rent, or why the state credit authorized by this section is necessary to undertake the project.

Wages and cash benefits can be components of household money income. Census income is measured before taxes, so tax relief alone is not an increase in this statistic; the provision does not determine the statewide median. This connection does not establish causation. An action after the measurement period cannot explain an earlier observed value.

Retained South Carolina evidence context: Median household income. This record’s connection to the topic does not establish an effect on the measured result.

SECTION 3. Section 59-25-47 of the S.C. Code is amended to read: Section 59-25-47. (A) A local school district board of trustees or, in the case of a charter school, the governing body of a charter school, is authorized to adopt a policy consistent with the school district or, in the case of a charter school, the school budget, providing that all certified and noncertified public school teachers identified in the Professional Certified Staff listing, certified special school classroom teachers, certified school librarians, certified school counselors, and career specialists who are employed by a school district or a charter school who earn, but do not use sick and annual leave in excess of ninety days, may be eligible to receive payment at the end of each fiscal year for these earned days in excess of ninety days for each excess day at a district's or charter school's established rate of substitute pay for their individual job classification, or another amount, subject to approval by the local school board, or, in the case of a charter school, the governing body of the charter school. This provision applies only to sick leave and annual leave in excess of ninety days that is accrued after July 1, 2018. (B) A local school district board of trustees or, in the case of a charter school, the governing body of a charter school, must adopt a policy enabling all district or charter school employees to contribute any unused sick or annual leave in excess of sixty days to a sick leave bank that is made available to all district or charter school employees. Such policy must include criteria for employee eligibility to apply for use of the sick leave bank, procedures for review of applications for use of the sick leave bank, and criteria for the maximum number of days an employee may access from the sick leave bank during a single fiscal year.

Wages and cash benefits can be components of household money income. Census income is measured before taxes, so tax relief alone is not an increase in this statistic; the provision does not determine the statewide median. This connection does not establish causation. An action after the measurement period cannot explain an earlier observed value.

Retained South Carolina evidence context: Median household income. This record’s connection to the topic does not establish an effect on the measured result.

(B) If the State or any political subdivision thereof, including a school district, is subject to a federal requirement that would lead to the forfeiture of federal funds due to a failure to require employees, independent contractors, or nonemployee vendors to receive a COVID-19 vaccination: (1) the employer may require an unvaccinated employee, independent contractor, or nonemployee vendor to undergo weekly COVID-19 testing if the federal requirement allows for testing as an alternative to vaccination; or (2) the employee is eligible for unemployment benefits subject to the benefit amounts, duration, and requirements as provided in Article 1, Chapter 35, Title 41 if the federal mandate gives the employer no alternative to terminating the employee without forfeiting federal funds. […] "Section 8-15-80. (A) Neither the State, nor any of its political subdivisions, may terminate, suspend, or otherwise reduce the compensation of a person employed as a first responder if the first responder does not undergo a COVID-19 vaccination.

Wages and cash benefits can be components of household money income. Census income is measured before taxes, so tax relief alone is not an increase in this statistic; the provision does not determine the statewide median. This connection does not establish causation. An action after the measurement period cannot explain an earlier observed value.

Retained South Carolina evidence context: Median household income. This record’s connection to the topic does not establish an effect on the measured result.

SECTION 3. Section 59-25-47 of the S.C. Code is amended to read: Section 59-25-47. (A) A local school district board of trustees or, in the case of a charter school, the governing body of a charter school, is authorized to adopt a policy consistent with the school district or, in the case of a charter school, the school budget, providing that all certified and noncertified public school teachers identified in the Professional Certified Staff listing, certified special school classroom teachers, certified school librarians, certified school counselors, and career specialists who are employed by a school district or a charter school who earn, but do not use sick and annual leave in excess of ninety days, may be eligible to receive payment at the end of each fiscal year for these earned days in excess of ninety days for each excess day at a district's or charter school's established rate of substitute pay for their individual job classification, or another amount, subject to approval by the local school board, or, in the case of a charter school, the governing body of the charter school. This provision applies only to sick leave and annual leave in excess of ninety days that is accrued after July 1, 2018. (B) A local school district board of trustees or, in the case of a charter school, the governing body of a charter school, must adopt a policy enabling all district or charter school employees to contribute any unused sick or annual leave in excess of sixty days to a sick leave bank that is made available to all district or charter school employees. Such policy must include criteria for employee eligibility to apply for use of the sick leave bank, procedures for review of applications for use of the sick leave bank, and criteria for the maximum number of days an employee may access from the sick leave bank during a single fiscal year.

Wages and cash benefits can be components of household money income. Census income is measured before taxes, so tax relief alone is not an increase in this statistic; the provision does not determine the statewide median. This connection does not establish causation. An action after the measurement period cannot explain an earlier observed value.

Retained South Carolina evidence context: Median household income. This record’s connection to the topic does not establish an effect on the measured result.

(2) "Eligible state employee" means any person employed by any department, institution, commission, board, or any other unit of government of this State who occupies a position eligible to earn annual leave. This includes any person employed by a four-year or postgraduate institution of higher education under the control of the State or a technical college supported by and under the control of the State who occupies a fulltime equivalent, temporary grant or time limited position. (3) "Paid parental leave" means twelve weeks of paid leave at one hundred percent of the eligible state employee's base pay or four weeks of paid leave at one hundred percent of the eligible state employee's base pay. Leave for part-time eligible state employees must be on a prorated basis corresponding to the percentage of hours they are normally scheduled to work. […] (B) Eligible state employees who are employed by this State, its departments, agencies, or institutions and who give birth are entitled to receive twelve weeks of paid parental leave. Other eligible state employees who do not give birth are entitled to receive four weeks of paid parental leave. An employee's paid parental leave is based on an employee's average workday. […] (2) "Eligible state employee" means any person employed by any department, institution, commission, board, or any other unit of government of this State who occupies a position eligible to earn annual leave. This includes any person employed by a four-year or postgraduate institution of higher education under the control of the State or a technical college supported by and under the control of the State who occupies a position eligible to earn annual leave. (3) "Paid parental leave" means twelve weeks of paid leave at one hundred percent of the eligible state employee's pay or four weeks of paid leave at one hundred percent of the eligible state employee's pay. Leave for part-time eligible state employees must be on a prorated basis corresponding to the percentage of hours they are normally scheduled to work. […] (B) Eligible state employees, who are employed by this State, its departments, agencies, or institutions and are primarily responsible for furnishing the care and nurture of the child, are entitled to twelve weeks of paid parental leave upon the occurrence of a qualifying event. Eligible state employees, who are employed by this State, its departments, agencies, or institutions who are not primarily responsible for furnishing the care and nurture of the child, are entitled to four weeks of paid parental leave upon the occurrence of a qualifying event. An employee's paid parental leave is based on an employee's average workday.