H*3406(Rat #0103, Act #0068 of 2017)  General Bill, By G.M. Smith
 AN ACT TO AMEND ACT 95 OF 2013, RELATING TO THE MAINTENANCE TAX IMPOSED BY THE
 WORKERS' COMPENSATION COMMISSION ON SELF-INSURERS, SO AS TO DELETE AN
 UNCODIFIED PROVISION THAT TERMINATES THE ACT FIVE YEARS AFTER ITS EFFECTIVE
 DATE; AND TO AMEND SECTION 12-21-2420, AS AMENDED, CODE OF LAWS OF SOUTH
 CAROLINA, 1976, RELATING TO ADMISSIONS TAX EXEMPTIONS, SO AS TO INCLUDE THE
 AMOUNT THAT AN ACCREDITED COLLEGE OR UNIVERSITY REQUIRES A SEASON TICKET
 HOLDER TO PAY TO A NONPROFIT ATHLETIC BOOSTER ORGANIZATION THAT IS EXEMPT FROM
 FEDERAL INCOME TAXATION IN ORDER TO RECEIVE THE RIGHT TO PURCHASE ATHLETIC
 EVENT TICKETS. - ratified title

   01/11/17  House  Introduced and read first time (House Journal-page 34)
   01/11/17  House  Referred to Committee on Judiciary
                     (House Journal-page 34)
   01/25/17  House  Committee report: Favorable Judiciary
                     (House Journal-page 5)
   01/26/17  House  Read second time (House Journal-page 22)
   01/26/17  House  Roll call Yeas-105  Nays-0 (House Journal-page 22)
   01/26/17  House  Unanimous consent for third reading on next
                     legislative day (House Journal-page 23)
   01/27/17  House  Read third time and sent to Senate
                     (House Journal-page 2)
   01/31/17  Senate Introduced and read first time (Senate Journal-page 21)
   01/31/17  Senate Referred to Committee on Judiciary
                     (Senate Journal-page 21)
   02/14/17  Senate Recalled from Committee on Judiciary
                     (Senate Journal-page 4)
   02/14/17  Senate Committed to Committee on Finance
                     (Senate Journal-page 4)
   05/02/17  Senate Committee report: Favorable with amendment
                     Finance (Senate Journal-page 19)
   05/03/17         Scrivener's error corrected
   05/09/17  Senate Committee Amendment Adopted (Senate Journal-page 32)
   05/09/17  Senate Read second time (Senate Journal-page 32)
   05/09/17  Senate Roll call Ayes-35  Nays-0 (Senate Journal-page 32)
   05/10/17         Scrivener's error corrected
   05/10/17  Senate Read third time and returned to House with
                     amendments (Senate Journal-page 39)
   05/10/17  House  Senate amendment amended (House Journal-page 94)
   05/10/17  House  Returned to Senate with amendments
                     (House Journal-page 94)
   05/10/17  House  Roll call Yeas-102  Nays-0 (House Journal-page 95)
   05/11/17  Senate Concurred in House amendment and enrolled
                     (Senate Journal-page 112)
   05/11/17  Senate Roll call Ayes-37  Nays-0 (Senate Journal-page 112)
   05/15/17         Ratified R 103
   05/19/17         Signed By Governor
   05/25/17         Effective date See Act
   05/31/17         Act No. 68

(A68, R103, H3406)

AN ACT TO AMEND ACT 95 OF 2013, RELATING TO THE MAINTENANCE TAX IMPOSED BY THE WORKERS' COMPENSATION COMMISSION ON SELF-INSURERS, SO AS TO DELETE AN UNCODIFIED PROVISION THAT TERMINATES THE ACT FIVE YEARS AFTER ITS EFFECTIVE DATE; AND TO AMEND SECTION 12-21-2420, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO ADMISSIONS TAX EXEMPTIONS, SO AS TO INCLUDE THE AMOUNT THAT AN ACCREDITED COLLEGE OR UNIVERSITY REQUIRES A SEASON TICKET HOLDER TO PAY TO A NONPROFIT ATHLETIC BOOSTER ORGANIZATION THAT IS EXEMPT FROM FEDERAL INCOME TAXATION IN ORDER TO RECEIVE THE RIGHT TO PURCHASE ATHLETIC EVENT TICKETS.

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

Effective date for Act 95 of 2013 revised

SECTION    1.    Section 2 of Act 95 of 2013 is amended to read:

"SECTION 2.    This act takes effect July 1, 2017, and must be terminated five years after the effective date of the act unless otherwise authorized by the General Assembly. Beginning on July 1, 2014, and on each July first thereafter, the South Carolina Workers' Compensation Commission must report to the Chairman of House Ways and Means Committee, the Chairman of Senate Finance Committee, and the Governor the amount of money the agency has received in the previous fiscal year pursuant to this act."

Admissions tax exemptions, time effective

SECTION    2.    A.    Section 12-21-2420 of the 1976 Code, as last amended by Act 242 of 2014, is further amended by adding an appropriately lettered new item at the end to read:

"(    )    any amount that an accredited college or university requires a season ticket holder to pay to a nonprofit athletic booster organization that is exempt from federal income taxation in order to receive the right to purchase athletic event tickets."

B.    This SECTION takes effect July 1, 2017.

Severability

SECTION    3.    If any section, subsection, paragraph, subparagraph, sentence, clause, phrase, or word of this act is for any reason held to be unconstitutional or invalid, such holding shall not affect the constitutionality or validity of the remaining portions of this act, the General Assembly hereby declaring that it would have passed this act, and each and every section, subsection, paragraph, subparagraph, sentence, clause, phrase, and word thereof, irrespective of the fact that any one or more other sections, subsections, paragraphs, subparagraphs, sentences, clauses, phrases, or words hereof may be declared to be unconstitutional, invalid, or otherwise ineffective.

Time effective

SECTION    4. This act takes effect upon approval of the Governor.

Ratified the 15th day of May, 2017.

Approved the 19th day of May, 2017.