S*1045(Rat #0333, Act #0291 of 2006)  General Bill, By Ritchie, Bryant, Campsen and 
Knotts
 AN ACT TO AMEND SECTION 20-1-230, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA,
 1976, RELATING TO THE ISSUANCE OF A MARRIAGE LICENSE, SO AS TO PROVIDE A
 ONE-TIME FIFTY-DOLLAR NON-REFUNDABLE TAX CREDIT FOR COUPLES THAT COMPLETE A
 QUALIFYING PREMARITAL PREPARATION COURSE AND TO PROVIDE CERTAIN REQUIREMENTS
 FOR A PREMARITAL PREPARATION COURSE; AND BY ADDING SECTION 12-6-3381 SO AS TO
 CREATE THE TAX CREDIT FOR COUPLES THAT COMPLETE A QUALIFYING PREMARITAL
 PREPARATION COURSE. - ratified title

   01/17/06  Senate Introduced and read first time SJ-6
   01/17/06  Senate Referred to Committee on Judiciary SJ-6
   01/31/06  Senate Referred to Subcommittee: Ritchie (ch), Rankin,
                     Lourie, Scott
   02/15/06  Senate Committee report: Favorable with amendment
                     Judiciary SJ-12
   02/16/06  Senate Amended SJ-23
   02/16/06  Senate Read second time SJ-23
   02/16/06         Scrivener's error corrected
   02/17/06         Scrivener's error corrected
   02/21/06  Senate Read third time and sent to House SJ-24
   02/21/06  House  Introduced and read first time HJ-129
   02/21/06  House  Referred to Committee on Judiciary HJ-129
   05/17/06  House  Committee report: Favorable Judiciary HJ-6
   05/24/06  House  Read second time HJ-49
   05/25/06  House  Read third time and enrolled HJ-16
   05/25/06         Ratified R 333
   05/31/06         Signed By Governor
   06/02/06         Copies available
   06/02/06         Effective date 05/31/06
   06/08/06         Act No. 291

(A291, R333, S1045)

AN ACT TO AMEND SECTION 20-1-230, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE ISSUANCE OF A MARRIAGE LICENSE, SO AS TO PROVIDE A ONE-TIME FIFTY-DOLLAR NON-REFUNDABLE TAX CREDIT FOR COUPLES THAT COMPLETE A QUALIFYING PREMARITAL PREPARATION COURSE AND TO PROVIDE CERTAIN REQUIREMENTS FOR A PREMARITAL PREPARATION COURSE; AND BY ADDING SECTION 12-6-3381 SO AS TO CREATE THE TAX CREDIT FOR COUPLES THAT COMPLETE A QUALIFYING PREMARITAL PREPARATION COURSE.

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

Issuance of a marriage license, premarital preparation course

SECTION    1.    Section 20-1-230 of the 1976 Code, as last amended by Act 470 of 1994, is further amended to read:

"Section 20-1-230.    (A)    The judge of probate or clerk of court with whom a marriage license application was filed shall issue a license upon:

(1)    the filing of the application required under the provisions of Section 20-1-220;

(2)    the lapse of at least twenty-four hours thereafter;

(3)    the payment of the fee provided by law; and

(4)    the filing of a statement, under oath or affirmation, to the effect that the persons seeking the contract of matrimony are legally entitled to marry, together with the full names of the persons, their ages, and places of residence.

(B)    A man and a woman who successfully complete a qualifying premarital preparation course and who have a South Carolina marriage license which attests the completion of the course shall be entitled to receive a one-time fifty-dollar non-refundable state income tax credit, as permitted in Section 12-6-3381. In order for the course to qualify pursuant to this section, the couple must:

(1)    attend a course taught by a professional counselor who is licensed pursuant to Chapter 75 of Title 40 or by an active member of the clergy in the course of his or her service as clergy or his or her designee, including retired clergy, provided that the designee is trained and skilled in premarital preparation;

(2)    attend a minimum of six hours of instruction;

(3)    complete the course within twelve months prior to the application for a marriage license; and

(4)    complete the course together rather than individually.

A couple who completes a premarital preparation course pursuant to this section must be issued a certification of completion at the conclusion of the course by their course provider. The certification must include the number of hours that the couple completed together and the credentials of the course provider. A couple must produce this certification when applying for the marriage license in order to receive the non-refundable state income tax credit. The judge of probate or clerk of court must certify on the marriage license that the couple met the statutory requirements to qualify for this income tax credit. The judge of probate court or clerk of court is not responsible to authenticate the information contained in the certification of completion unless the certification of completion is wholly fraudulent on its face.

(C)    The discount authorized by this section must not be applied to the fee credited to the Domestic Violence Fund provided for in Section 20-1-375."

Tax credit, premarital preparation course

SECTION    2.    Article 25, Chapter 6, Title 12 of the 1976 Code is amended by adding:

"Section 12-6-3381.    There is allowed as a credit against the tax imposed pursuant to Section 12-6-510 an amount equal to fifty dollars for taxpayers who married during the taxable year and completed the requirements of Section 20-1-230. The credit must be claimed by means of a form prescribed by the South Carolina Department of Revenue containing that information required by the department for the accurate and efficient administration of this credit. Regardless of federal filing statutes, each spouse may only receive one non-refundable income tax credit of twenty-five dollars, for a maximum tax credit of fifty dollars per couple under this section."

Time effective

SECTION    3.    This act takes effect upon approval by the Governor.

Ratified the 25th day of May, 2006.

Approved the 31st day of May, 2006.