The bill H. 3585 proposes to amend the South Carolina Code of Laws by adding Section 59-1-456, which allows employees who are parents or legal guardians of children enrolled in K-12 schools to receive up to eight hours of additional paid leave each calendar year to attend school conferences or activities during work hours. Additionally, employees with expertise in specific subjects may receive up to twelve hours of paid leave to volunteer or teach in schools. The bill specifies that this leave is in addition to any other leave entitlements and outlines the procedures for scheduling the leave, as well as the documentation required for tax deductions.

Employers who grant this additional paid leave will be eligible for a state income 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. The bill also mandates that schools issue certificates to employees documenting their leave for tax deduction purposes. The State Department of Education and the Department of Revenue are tasked with creating regulations to implement these provisions. The act will take effect upon the Governor's approval.

Statutes affected:
12/12/2024: 59-1-456
Latest Version: 59-1-456