StateSouth Carolina

H 5794: Tax credit for child care expenses

Jermaine JohnsonIn Committee

H 5794 status: In Committee — Referred to Committee on Ways and Means (updated Aug 11, 2026).

1

What this bill does

Overall score

Score75/100 civic fit
RiskLow risk
ImpactModerate impact 60/100

Bill summary

Official

This 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

Constitutionality95%
Bipartisan50%
Public opinion80%
2

Impact analysis

Environment

Mixed / Neutral
50%

Benefits

  • No identified impact on environmental regulation.

Risks

  • No identified impact on environmental regulation.

Economy

Positive Outlook
75%

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

Positive Outlook
80%

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.
3

How trustworthy & consequential it is

Source

OpenStates

Confidence

low

low

Analysis status

OpenStates summary

Warning

Potential for unforeseen impact on state budget sustainability.

Limitation

Analysis based on abstract summary only.

4

Where it stands

Introduced

Complete
2

Committee

Current

Referred to Committee on Ways and Means

3

Floor

Upcoming
4

Governor

Upcoming
5

Enacted

Upcoming
5

How it affects your district

Set your location

Add your district to see how this bill may affect your community and who to contact.

6

Take action

Contact your representatives

Let them know how you feel about this bill.

Share your view

Join the discussion and see what others are saying.

Track this bill

Stay updated on progress and changes.