Reference is to Printer's Date 4/10/13-S.
Amend the bill, as and if amended, by striking all after the enacting words and inserting:
/ SECTION 1. Section 12-62-50(A)(1) of the 1976 Code, as last amended by Act 56 of 2005, is further amended to read:
"(A)(1) The South
Carolina Film Commission may rebate to a motion picture
production company a portion of the South Carolina payroll of
the employment of persons subject to South Carolina income tax
withholdings in connection with production of a motion picture.
The rebate may not exceed
percent of the total aggregate South Carolina payroll for
persons subject to South Carolina income tax withholdings,
and may not exceed twenty-five percent for South Carolina
residents, for persons employed in connection with the
production when total production costs in South Carolina equal
or exceed one million dollars during the taxable year. The
rebates in total may not annually exceed ten million dollars and
shall come from the state's general fund. For purposes of this
section, 'total aggregate payroll' does not include the salary
of an employee whose salary is equal to or greater than one
million dollars for each motion picture."
SECTION 2. Section 12-62-60(A)(1) of the 1976 Code, as last amended by Act 56 of 2005, is further amended to read:
"(A)(1) An amount
equal to twenty-six percent of the general fund portion of
admissions tax collected by the State of South Carolina for the
previous fiscal year must be funded annually by September first
to the department for the exclusive use of the South Carolina
Film Commission. The department may rebate to a motion picture
production company up to
percent of the expenditures made by the motion picture
production company in the State if the motion picture production
company has a minimum in-state expenditure of one million
dollars. The distribution of rebates may not exceed the amount
annually funded to the department for the South Carolina Film
Commission from the admissions tax collected by the State."
SECTION 3. Chapter 62, Title 12 of the 1976 Code is amended by adding:
"Section 12-62-95. The provisions of this chapter do not apply if the motion picture or television production that is made in whole or in part in South Carolina is found to contain scenes the average person, applying contemporary state community standards would find that the work, taken as a whole, appeals to the prurient interest, whether the work depicts or describes, in a patently offensive way, sexual conduct, and whether the work, taken as a whole, lacks serious literary, artistic, political, or scientific value. The department and the South Carolina Film Commission may not award any benefit offered by this chapter to a motion picture production company producing such motion picture."
SECTION 4. This act takes effect upon approval by the Governor. /
Renumber sections to conform.
Amend title to conform.