Tax credit for home office

A BILL TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 12-6-3810 SO AS TO PROVIDE AN INCOME TAX CREDIT FOR TAXPAYERS THAT UTILIZE A HOME OFFICE; AND TO AMEND SECTION 12-6-1120, RELATING TO THE COMPUTATION OF SOUTH CAROLINA GROSS INCOME, SO AS TO EXCLUDE ANY GAIN RESULTING FROM THE SALE OF A TAXPAYER'S HOME THAT WAS NOT EXCLUDED FROM FEDERAL GROSS INCOME SOLELY BECAUSE THE TAXPAYER CLAIMED THE FEDERAL DEDUCTION FOR UTILIZING A HOME OFFICE.