The "Family Protection Act" is designed to bolster support for families in South Carolina through a variety of tax credits and programs. Key provisions include amendments to the earned income tax credit, which will now allow an additional refundable credit for qualifying taxpayers, and changes to the child and dependent care expenses tax credit that introduce an alternative credit structure based on income levels. The bill also proposes sales tax exemptions for childbirth-related items and establishes new tax credits for employing nonviolent ex-felons, supporting families of deployed active-duty members, and incentivizing veteran-owned small businesses. Additionally, it creates a statewide working families tax credit portal and a grant program for workplace flexibility.

The act establishes the Office of Family Protection within the Department of Administration to streamline resources for families and caregivers, and it introduces a registry for unpaid primary caregivers, providing them with financial benefits. It also includes provisions for a public education campaign on prescription drug affordability and allows the Department of Health and Human Services to negotiate better pricing with pharmaceutical companies. Furthermore, the bill mandates the Office of Family Protection to submit an annual report on program updates and establishes a Family Protection Advisory and Accountability Board for public input. It introduces a caregiver support framework, including a registry for unpaid primary caregivers, a primary caregiver grant fund, and protections against discrimination for employees based on their caregiver status. Overall, the Family Protection Act aims to improve economic stability and support systems for families across South Carolina.

Statutes affected:
01/15/2026: 12-6-3632, 12-6-3380, 12-36-2120, 12-6-3715, 12-6-3835, 12-4-400, 41-29-320, 27-40-795, 6-1-200, 12-6-3830, 31-13-100, 44-6-42, 44-53-364, 41-1-140
Latest Version: 12-6-3632, 12-6-3380, 12-36-2120, 12-6-3715, 12-6-3835, 12-4-400, 41-29-320, 27-40-795, 6-1-200, 12-6-3830, 31-13-100, 44-6-42, 44-53-364, 41-1-140