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 a specific profession may volunteer to teach or discuss their subject in schools and receive up to twelve hours of paid leave for these activities. The total paid leave for an employee in a calendar year is capped at twelve hours, with no more than eight hours allocated for attending school-related activities.

Employers who grant this additional paid leave are entitled to a state income tax deduction of ten dollars per employee per hour of paid leave taken, with unused deductions able to be carried forward for up to five years. To claim these deductions, schools must issue certificates documenting the leave taken, which must be maintained by the employer. The bill also mandates that the State Department of Education and the Department of Revenue create regulations to implement these provisions.

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