The bill H. 3328 proposes an amendment to the South Carolina Code of Laws, specifically Section 12-6-3790, which pertains to the educational credit for exceptional needs children's fund. The key change introduced by this bill is the expansion of the definition of "exceptional needs child" to include children who are in foster care. This addition aims to ensure that foster children are eligible for the educational tax credit, thereby providing them with additional support for their educational needs.

The bill is set to take effect upon approval by the Governor and will apply to income tax years following 2024. This legislative change reflects a commitment to supporting vulnerable populations, particularly those in the foster care system, by recognizing their unique educational challenges and needs.

Statutes affected:
12/05/2024: 12-6-3790
Latest Version: 12-6-3790
12/06/2024: 12-6-3790