South Carolina Code 12-6-3390. Credit for expenses paid to institution providing nursing facility level, in-home, or community care
Current as of: 2023 | Check for updates
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Terms Used In South Carolina Code 12-6-3390
- individual: means a human being. See South Carolina Code 12-2-20
- Taxpayer: includes an individual, trust, estate, partnership, association, company, corporation, or any other entity subject to the tax imposed by this chapter or required to file a return. See South Carolina Code 12-6-30
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.