H 5794: Tax credit for child care expenses
H 5794 status: In Committee — Referred to Committee on Ways and Means (updated Aug 11, 2026).
OpenStates summary
What this bill does
Overall score


Bill summary
OfficialThis bill helps South Carolina families cover the cost of childcare. It makes two main changes to the current tax credit: 1. **It removes limits:** It gets rid of rules that used to make the credit smaller. 2. **It makes the credit "refundable":** If your tax credit is worth more than the taxes you owe, the state will ...
Key analysis
Impact analysis
Environment
Benefits
- No identified impact on environmental regulation.
Risks
- No identified impact on environmental regulation.
Economy
Benefits
- Increases disposable income for working families.
- Potentially improves workforce participation for parents.
Risks
- Reduces state general fund tax revenue.
- Fiscal cost may require budget trade-offs.
Society
Benefits
- Increases affordability of necessary child care.
- Reduces financial barriers for working parents.
Risks
- Effectiveness depends on current credit thresholds.
- Benefits limited to those with qualifying expenses.
How trustworthy & consequential it is
Source
OpenStates
Confidence
lowlow
Analysis status
OpenStates summary
Potential for unforeseen impact on state budget sustainability.
Analysis based on abstract summary only.
Where it stands
Introduced
CompleteCommittee
CurrentReferred to Committee on Ways and Means
Floor
UpcomingGovernor
UpcomingEnacted
UpcomingHow it affects your district
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