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

South Carolina Statutes

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

South Carolina·Title 12 TAXATION·Ch. 6 SOUTH CAROLINA INCOME TAX ACT

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.

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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.

South Carolina § 12-6-3390 (Credit for expenses paid to institution providing nursing facility level, in-home, or community care.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.