H*4765(Rat #0309, Act #0280 of 2016)  General Bill, By G.R. Smith, Parks, 
D.C. Moss, Cobb-Hunter, Jefferson, Duckworth, Daning, Kirby, R.L. Brown, Burns, 
Douglas, Brannon, Anthony, Mitchell, Ridgeway, Robinson-Simpson, Clyburn, Ryhal, 
Johnson, Yow, G.A. Brown, Riley, Taylor, Limehouse, Williams, Simrill, 
Bedingfield, Chumley, Dillard, Herbkersman, Hicks, Hill, Loftis, Long, 
V.S. Moss, Pope, Rivers, Thayer, Wells, Crosby and King

Similar(S 1059)
 AN ACT TO AMEND SECTION 12-6-5060, CODE OF LAWS OF SOUTH CAROLINA, 1976,
 RELATING TO VOLUNTARY CONTRIBUTIONS MADE BY AN INDIVIDUAL BY MEANS OF THE
 INCOME TAX RETURN CHECK OFF, SO AS TO ADD THE SOUTH CAROLINA ASSOCIATION OF
 HABITAT FOR HUMANITY AFFILIATES; AND TO AMEND SECTION 12-6-3750, RELATING TO
 TAX CREDITS FOR PROCESSING DONATED DEER FOR CHARITABLE DISTRIBUTION, SO AS TO
 CHANGE THE AMOUNT OF THE CREDIT FROM FIFTY DOLLARS TO SEVENTY-FIVE DOLLARS. -
 ratified title

   01/27/16  House  Introduced and read first time (House Journal-page 84)
   01/27/16  House  Referred to Committee on Ways and Means
                     (House Journal-page 84)
   02/09/16  House  Member(s) request name added as sponsor: Crosby
   04/20/16  House  Member(s) request name added as sponsor: King
   04/20/16  House  Committee report: Favorable with amendment Ways
                     and Means (House Journal-page 351)
   04/26/16  House  Amended (House Journal-page 22)
   04/26/16  House  Read second time (House Journal-page 22)
   04/26/16  House  Roll call Yeas-93  Nays-0 (House Journal-page 24)
   04/27/16  House  Read third time and sent to Senate
                     (House Journal-page 14)
   04/28/16  Senate Introduced and read first time (Senate Journal-page 10)
   04/28/16  Senate Referred to Committee on Finance
                     (Senate Journal-page 10)
   05/18/16  Senate Committee report: Favorable Finance
                     (Senate Journal-page 18)
   05/19/16         Scrivener's error corrected
   05/24/16  Senate Amended (Senate Journal-page 64)
   05/24/16  Senate Read second time (Senate Journal-page 64)
   05/24/16  Senate Roll call Ayes-41  Nays-0 (Senate Journal-page 64)
   05/24/16  Senate Unanimous consent for third reading on next
                     legislative day (Senate Journal-page 64)
   05/31/16  House  Senate amendment amended (House Journal-page 74)
   05/31/16  House  Returned to Senate with amendments
                     (House Journal-page 74)
   06/01/16  Senate Non-concurrence in House amendment
                     (Senate Journal-page 9)
   06/01/16  Senate Roll call Ayes-0  Nays-40 (Senate Journal-page 9)
   06/01/16  House  House insists upon amendment and conference
                     committee appointed Reps. GRmith, Huggins, Ott
   06/02/16  Senate Conference committee appointed Cromer, Shane
                     Martin, Nicholson
   06/02/16  Senate Conference report adopted
   06/02/16  Senate Roll call Ayes-43  Nays-0
   06/15/16  House  Conference report adopted (House Journal-page 26)
   06/15/16  House  Roll call Yeas-96  Nays-0 (House Journal-page 28)
   06/15/16  Senate Ordered enrolled for ratification
   06/17/16         Ratified R 309
   06/22/16         Signed By Governor
   06/27/16         Effective date 06/22/16
   06/28/16         Act No. 280

(A280, R309, H4765)

AN ACT TO AMEND SECTION 12-6-5060, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO VOLUNTARY CONTRIBUTIONS MADE BY AN INDIVIDUAL BY MEANS OF THE INCOME TAX RETURN CHECK OFF, SO AS TO ADD THE SOUTH CAROLINA ASSOCIATION OF HABITAT FOR HUMANITY AFFILIATES; AND TO AMEND SECTION 12-6-3750, RELATING TO TAX CREDITS FOR PROCESSING DONATED DEER FOR CHARITABLE DISTRIBUTION, SO AS TO CHANGE THE AMOUNT OF THE CREDIT FROM FIFTY DOLLARS TO SEVENTY-FIVE DOLLARS.

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

Income tax contributions to Habitat for Humanity

SECTION    1.    Section 12-6-5060(A) of the 1976 Code is amended to read:

"(A)    Each taxpayer required to file a state individual income tax return may contribute to the War Between the States Heritage Trust Fund established pursuant to Section 51-18-115, the Nongame Wildlife and Natural Areas Program Fund established pursuant to Section 50-1-280, the Children's Trust Fund of South Carolina established pursuant to Section 63-11-910, the Eldercare Trust Fund of South Carolina established pursuant to Section 43-21-160, the First Steps to School Readiness Fund established pursuant to Section 63-11-1750, the South Carolina Military Family Relief Fund established pursuant to Article 3, Chapter 11, Title 25, the Donate Life South Carolina established pursuant to Section 44-43-1310, the Veterans' Trust Fund of South Carolina established pursuant to Chapter 21, Title 25, the South Carolina Litter Control Enforcement Program (SCLCEP) and used by the Governor's Task Force on Litter only for the SCLCEP Program, the South Carolina Law Enforcement Assistance Program (SCLEAP) and used as provided in Section 23-3-65, the South Carolina Department of Parks, Recreation and Tourism for use in the South Carolina State Park Service in the manner the General Assembly provides, the South Carolina Forestry Commission for use in the state forest system, the South Carolina Department of Natural Resources for use in its programs and operations, K-12 public education for use in the manner the General Assembly provides by law, South Carolina Conservation Bank Trust Fund established pursuant to Section 48-59-60, the Financial Literacy Trust Fund established pursuant to Section 59-29-510, or the South Carolina Association of Habitat for Humanity Affiliates, 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."

Income tax credits for donated deer

SECTION    2.    A.        Section 12-6-3750(A) of the 1976 Code is amended to read:

"(A)    There is allowed a nonrefundable credit against taxes imposed by this chapter for a meat packer, butcher, or processing plant licensed or permitted by this State or the United States Department of Agriculture that, during the tax year for which the credit is claimed, had a valid contract with any nonprofit organization to process deer for donation to any charitable organization engaged in distributing food to the needy. No portion of the donated deer may be used by a commercial enterprise. The amount of the credit is seventy-five dollars for each carcass processed and donated. The credit must be claimed in the year earned and may not be carried to any other taxable year."

B.        This section applies to income tax years beginning after 2015.

Time effective

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

Ratified the 17th day of June, 2016.

Approved the 22nd day of June, 2016.