2003-2004 Bill 28: State income tax return; contribution ...



South Carolina General Assembly

115th Session, 2003-2004

A79, R132, S28

STATUS INFORMATION

General Bill

Sponsors: Senators Knotts and Reese

Document Path: l:\council\bills\ggs\22704htc03.doc

Introduced in the Senate on January 14, 2003

Introduced in the House on February 20, 2003

Last Amended on June 5, 2003

Passed by the General Assembly on June 5, 2003

Governor's Action: June 26, 2003, Signed

Summary: State income tax return; contribution to law enforcement assistance program provided

HISTORY OF LEGISLATIVE ACTIONS

Date Body Action Description with journal page number

12/4/2002 Senate Prefiled

12/4/2002 Senate Referred to Committee on Finance

1/14/2003 Senate Introduced and read first time SJ-32

1/14/2003 Senate Referred to Committee on Finance SJ-32

2/12/2003 Senate Committee report: Favorable Finance SJ-12

2/18/2003 Senate Read second time SJ-16

2/19/2003 Senate Read third time and sent to House SJ-22

2/20/2003 House Introduced and read first time HJ-9

2/20/2003 House Referred to Committee on Ways and Means HJ-9

5/15/2003 House Committee report: Favorable with amendment Ways and Means HJ-7

5/19/2003 Scrivener's error corrected

5/20/2003 House Amended HJ-39

5/20/2003 House Read second time HJ-42

5/21/2003 House Read third time and returned to Senate with amendments HJ-16

5/21/2003 Scrivener's error corrected

5/29/2003 Senate Non-concurrence in House amendment SJ-56

6/3/2003 House House insists upon amendment and conference committee appointed Reps. McGee, Battle and Cooper HJ-79

6/4/2003 Senate Conference committee appointed Branton, O'Dell, Setzler SJ-23

6/5/2003 House Conference report received and adopted HJ-251

6/5/2003 Senate Conference report received and adopted SJ-295

6/5/2003 Senate Ordered enrolled for ratification SJ-299

6/5/2003 Ratified R 132

6/26/2003 Signed By Governor

7/7/2003 Copies available

7/7/2003 Effective date See Act for Effective Date

7/23/2003 Act No. 79

VERSIONS OF THIS BILL

12/4/2002

2/12/2003

5/15/2003

5/19/2003

5/20/2003

5/21/2003

6/5/2003

(A79, R132, S28)

AN ACT TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTIONS 12-6-5090 AND 12-6-5085 SO AS TO PROVIDE A DESIGNATION ON THE STATE INDIVIDUAL INCOME TAX RETURN ALLOWING A TAXPAYER TO MAKE A CONTRIBUTION TO THE SOUTH CAROLINA LAW ENFORCEMENT ASSISTANCE PROGRAM AND THE SOUTH CAROLINA LITTER CONTROL ENFORCEMENT PROGRAM AND TO PROVIDE FOR THE USE OF THE CONTRIBUTIONS MADE PURSUANT TO THESE DESIGNATIONS.

Be it enacted by the General Assembly of the State of South Carolina:

Income tax checkoffs

SECTION 1.A. Article 37, Chapter 6, Title 12 of the 1976 Code is amended by adding:

“Section 12-6-5090. (A) Each taxpayer required to file a state individual income tax return may contribute to the South Carolina Law Enforcement Assistance Program (SCLEAP) by designating the contribution on the return. The contribution may be made by reducing the income tax refund or by remitting additional payment by the amount designated. These contributions must be credited to a separate fund in the State Treasury styled the South Carolina Law Enforcement Assistance Program Fund and used by the State Law Enforcement Division only for the SCLEAP program as provided in Section 23-3-65. Revenues in the fund carry forward into succeeding fiscal years and earnings of the fund must be credited to it.

(B) All South Carolina individual income tax return forms must contain a designation for the above contribution. The instructions accompanying the income tax form must contain a description of the purposes for which the SCLEAP Fund is established and the use of the monies from the contributions.

(C) The department shall determine and report annually to the fund the total amount of contributions designated. The department shall transfer the appropriate amount to the fund at the earliest possible time. The incremental cost of administration of the contribution must be paid out of the contributions before any fund revenues are expended as provided in this section.

(D) For purposes of this section, the South Carolina Department of Revenue is not subject to provisions of the South Carolina Solicitation of Charitable Funds Act as contained in Chapter 56, Title 33.”

B. Article 37, Chapter 6, Title 12 of the 1976 Code is amended by adding:

“Section 12-6-5085. (A) Each taxpayer required to file a state individual income tax return may contribute to the South Carolina Litter Control Enforcement Program (SCLCEP) by designating the contribution on the return. The contribution may be made by reducing the income tax refund or by remitting additional payment by the amount designated. These contributions must be credited to a separate fund in the State Treasury styled the South Carolina Litter Control Enforcement Program Fund and used by the Governor’s Task Force on Litter only for the SCLCEP program. Revenues in the fund carry forward into succeeding fiscal years and earnings of the fund must be credited to it.

(B) All South Carolina individual income tax return forms must contain a designation for the above contribution. The instructions accompanying the income tax form must contain a description of the purposes for which the SCLCEP Fund is established and the use of the monies from the contributions.

(C) The department shall determine and report annually to the fund the total amount of contributions designated. The department shall transfer the appropriate amount to the fund at the earliest possible time. The incremental cost of administration of the contribution must be paid out of the contributions before any fund revenues are expended as provided in this section.

(D) For purposes of this section, the South Carolina Department of Revenue is not subject to provisions of the South Carolina Solicitation of Charitable Funds Act as contained in Chapter 56, Title 33.”

C. This section takes effect upon approval of this act by the Governor and first applies for individual income tax returns filed for taxable year 2003.

Time effective

SECTION 2. Except as otherwise provided in this act, this act takes effect upon approval by the Governor.

Ratified the 5th day of June, 2003.

Approved the 26th day of June, 2003.

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