South Carolina 2025-2026 Regular Session

South Carolina Senate Bill S0359

Introduced
2/19/25  

Caption

Credit against withholding

Impact

The impact of S0359 would be significant for businesses in South Carolina that engage in manufacturing and technology sectors. By increasing the amount of withholding credit available for employee retraining, the bill encourages businesses to invest in their workforce, which could lead to improved competitiveness and technological advancement in these sectors. Additionally, this measure aims to help retain skilled employees and reduce turnover by facilitating continuous employee development. The provision for retraining programs to encompass new technologies and equipment aligns with broader industry trends toward modernization and efficiency.

Summary

Bill S0359 proposes to amend Section 12-10-95 of the South Carolina Code of Laws to increase the credit a business can claim against withholding for employee retraining. The bill aims to provide an enhanced financial incentive for businesses involved in manufacturing, processing, technology-intensive activities, or warehousing and distribution to invest in the retraining of their first-line employees and immediate supervisors. The bill specifies that businesses may claim up to $2,000 per year per employee for retraining, with a cap of $10,000 over five years for each retrained individual, contingent upon approval from the State Board for Technical and Comprehensive Education.

Contention

While the bill is likely to be well-received by businesses, there could be points of contention surrounding the specific eligibility criteria and the types of retraining programs covered. Opponents may argue that the focus on manufacturing and technology sectors could lead to inequities in support for other industries that also require workforce development. Furthermore, there could be debates about the effectiveness of the proposed financial incentives in genuinely fostering skill enhancement or ensuring long-term employee retention, thus making the discussion around S0359 a noteworthy topic among stakeholders interested in labor and economic policy.

Companion Bills

No companion bills found.

Previously Filed As

SC H5243

Credit against withholding

SC SB448

Small Business Income Tax Withholdings

SC SB628

Employment: employer contributions: employee withholdings: credit: agricultural employees.

SC SB16

Child Support - Earnings Withholdings Limits

SC HB142

Child Support - Earnings Withholdings Limits

SC SB921

Employment: employer contributions: employee withholdings: credit: agricultural employees.

SC H4174

Job development credits

SC HB2811

EDGE WITHHOLDING-STEEL

SC SB1877

EDGE WITHHOLDING-STEEL

SC HB5119

Individual income tax: withholding requirements; work opportunity withholdings tax credit for certain tax exempt organizations; provide for. Amends 1967 PA 281 (MCL 206.1 - 206.847) by adding sec. 714. TIE BAR WITH: HB 5118'25

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