Current Status Introducing Body:House Bill Number:3296 Primary Sponsor:Lanford Committee Number:30 Type of Legislation:GB Subject:Income tax deduction, child support Residing Body:House Current Committee:Ways and Means Computer Document Number:BBM/10108JM.93 Introduced Date:19930128 Last History Body:House Last History Date:19930128 Last History Type:Introduced, read first time, referred to Committee Scope of Legislation:Statewide All Sponsors:Lanford Cooper Corning Chamblee Marchbanks Wells G. Bailey Littlejohn Rhoad D. Smith Robinson Allison Hutson Farr H. Brown Type of Legislation:General Bill
Bill Body Date Action Description CMN Leg Involved
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3296 House 19930128 Introduced, read first time, 30
referred to Committee
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TO AMEND SECTION 12-7-435, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE ALLOWABLE DEDUCTIONS FROM SOUTH CAROLINA TAXABLE INCOME OF AN INDIVIDUAL, SO AS TO ALLOW AS A DEDUCTION THE AMOUNT PAID BY THE TAXPAYER/NONCUSTODIAL PARENT AS CHILD SUPPORT.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-7-435 of the 1976 Code, as last amended by Part II, Section 3 of Act 171 of 1991, is further amended by adding an appropriately lettered item to read:
"( ) The amount paid by the taxpayer, who is the noncustodial parent, as child support pursuant to an order of the family court of this State."
SECTION 2. Upon approval by the Governor, Section 1 of this act is effective for taxable years beginning after 1992.