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Section 12-6-3390. Credit for expenses paid to institution providing nursing facility level, in-home, or community care.

SC Code § 12-6-3390 (2019) (N/A)
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An individual taxpayer may claim an income tax credit for twenty percent of the expenses paid by the taxpayer for his own support or the support of another to an institution providing nursing facility level of care or to a provider for in-home or community care for persons determined to meet nursing facility level of care criteria as certified by a licensed physician. The credit is limited to three hundred dollars each taxable year. However, no credit is allowed for expenses paid from public source funds.

HISTORY: 1995 Act No. 76, Section 1.

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Section 12-6-3385. Income tax credit for tuition; definitions.
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Section 12-6-3400. Credit for income tax paid by South Carolina resident to another state.