Current Status Introducing Body:Senate Bill Number:673 Primary Sponsor:Land Committee Number:06 Type of Legislation:GB Subject:Income tax Residing Body:Senate Current Committee:Finance Computer Document Number:JIC/5717HC.93 Introduced Date:19930413 Last History Body:Senate Last History Date:19930413 Last History Type:Introduced, read first time, referred to Committee Scope of Legislation:Statewide All Sponsors:Land Type of Legislation:General Bill
Bill Body Date Action Description CMN Leg Involved
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673 Senate 19930413 Introduced, read first time, 06
referred to Committee
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TO AMEND SECTION 12-7-20, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO DEFINITIONS FOR PURPOSES OF THE STATE INCOME TAX, SO AS TO UPDATE THE REFERENCE DATE WHEREBY THIS STATE ADOPTS CERTAIN PROVISIONS OF THE INTERNAL REVENUE CODE OF 1986.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-7-20(11) of the 1976 Code, as last amended by Act 361 of 1992, is further amended to read:
"(11) `Internal Revenue Code' means the Internal Revenue Code of 1986 as amended through December 31, 1991 1992."
SECTION 2. This act takes effect upon approval by the Governor.