Printed Page 1480, Mar. 9
| Printed Page 1500, Mar. 9
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Printed Page 1480, Mar. 9
| Printed Page 1500, Mar. 9
| The Department of Revenue and Taxation shall revise its manuals for the valuation of motor vehicles for purposes of property taxation to ensure that every vehicle depreciates in value each year until it reaches the minimum assessed value. These revised manuals shall apply with respect to motor vehicle tax years beginning after 1994. A taxpayer who overpaid personal property taxes as a result of the revised values must be refunded the overpayment upon written application therefor to the county auditor./
Renumber sections & amend totals/title to conform.
Rep. G. BROWN explained the amendment.
Rep. HASKINS raised the Point of Order that Amendment No. 67 was out of order as it was not germane.
Rep. G. BROWN argued contra the Point.
The SPEAKER sustained the Point of Order and ruled the amendment out of order.
Rep. G. BROWN proposed the following Amendment No. 68 (Doc Name L:\council\legis\amend\PFM\7232BDW.95), which was ruled out of order.
Amend the bill, as and if amended, Part II by adding an appropriately
numbered section to read:
The 1976 Code is amended by adding:
"Section 50-9-505. A person permitted pursuant to Section 50-9-500 is authorized to fish on Lake Ashwood in Lee County with nonmanufactured tackle or natural bait."/
Renumber sections & amend totals/title to conform.
Rep. HASKINS raised the Point of Order that Amendment No. 68 was out of order as it was not germane.
Rep. G. BROWN argued contra the Point.
Rep. CROMER proposed the following Amendment No. 73 (Doc Name L:\council\legis\amend\JIC\5545HTC.95), which was tabled.
Amend the bill, as and if amended, Part II, by adding a new section,
appropriately numbered, to read:
A. Chapter 1, Title 8 of the 1976 Code is amended by adding:
"Section 8-1-200. No state officer or employee may receive a salary in excess of eighty thousand dollars a year for the performance of official duties. This limitation does not apply to any officers and employees of state institutions of higher learning. In the case of a state officer serving for a term of years during which the Constitution of this State prohibits the diminution of the officer's salary, the limitation imposed by this section first applies for the succeeding term."
B. This section takes effect July 1, 1995./
Renumber sections & amend totals/title to conform.
Rep. CROMER explained the amendment.
Rep. CROMER continued speaking.
Rep. HUFF moved to table the amendment.
Rep. CROMER demanded the yeas and nays, which were not ordered.
The amendment was then tabled by a division vote of 69 to 10.
Reps. CROMER and HALLMAN proposed the following Amendment No. 74 (Doc Name L:\council\legis\amend\DKA\3766CM.95), which was ruled out of order.
Amend the bill, as and if amended, Part II, by adding an appropriately
numbered SECTION to read:
A. Section 55-5-70 of the 1976 Code, as last amended by Section 1289, Act 181 of 1993, is further amended to read:
"Section 55-5-70. The division shall foster air commerce within the State and the division shall have supervision over the aeronautical activities and facilities within the State. Such The authority shall include includes supervision and control over all aircraft owned, operated, and maintained by the State, its departments and agencies, airports, landing fields, landing strips, air instruction, air parking, air beacons, and all other air navigation facilities. Accordingly, the division may prescribe such reasonable rules and regulations as it may deem necessary and advisable for the public safety and for the promotion of aeronautics governing:
(1) state aircrafts;
(2) the designing, laying out, location, building, equipping, operation, and use of all airports, landing fields or landing strips.;
(3) The division may further prescribe such reasonable rules and regulations as it may deem necessary governing the curriculum, equipment, personnel, and operation, and management of all air instruction, for the purpose of protecting to protect the health and safety of students receiving or to receive such instruction and insuring, so far as may be, ensuring the public safety through the proper training and instruction of student aviators.;
(4) The division may further prescribe such reasonable rules and regulations as it may deem necessary and advisable for the public safety and the safety of those engaged in aeronautics and for the promotion of aeronautics governing the establishment, location, maintenance, and operation of all air markings, air beacons, and other air navigation facilities.; and
(5) The division may further prescribe such reasonable air
traffic rules and regulations as it shall deem necessary for public
safety and the safety of those engaged in aeronautics and for the promotion of
aeronautics;. provided, however, that no rules or
regulations
B. The Aeronautics Division shall conduct a study to examine the feasibility and potential cost savings of providing shuttle flights in state-owned aircraft to frequently traveled destinations. The division shall report its findings to the General Assembly through the House Ways and Means and Senate Finance Committees by January 1, 1996.
C. The Aeronautics Division shall reduce by three the number of state-owned aircraft immediately upon acquisition of jurisdiction over these aircraft as provided in Section 1 of this act.
D. This provision does not apply to aircraft that have been purchased and subsequently operated and maintained with nonappropriated funds./
Renumber sections & amend totals/title to conform.
Rep. CROMER explained the amendment.
Rep. HODGES raised the Point of Order that Amendment No. 74 was out of order as it was not germane in that it did not relate to a line item.
Rep. CROMER argued contra the Point in stating that there were previous Points of Order which were overruled and one involved state cars and their assignment which ordered a consolidation of all of the cars under one entity and that being the Budget and Control Division, Department of Automobiles, and secondly, the Point was on this amendment which was overruled on March 10, 1994 and it did relate to the budget because it required the immediate sale of three aircraft which would bring instant revenue. He further stated that the language of the line item was not in the amendment itself but on the previous ruling that it stated that in Part C the Aeronautics Division shall reduce by three the number of state-owned acquisitions. He further stated that the jurisdiction of the aircraft was statutorily provided for in Section 1 of the Act and Section C of the Amendment directed the sale and proceeds to go into the line item in Section 1.
Rep. HODGES stated that this clearly was not a provision which related back to Part 1. He further stated that there was not an appropriation for the sale of aircraft.
Rep. CROMER, citing Section 50, Page 325 of the Bill, stated that under other operating expenses, Line 32, it would be increased.
Rep. HODGES stated that it did not appropriate funds there.
Rep. HODGES stated that earlier today there were amendments by Rep. G. Brown ruled out of order and he could have made that argument.
SPEAKER PRO TEMPORE HASKINS stated that the only part of the amendment that dealt with revenue was the sale of aircraft.
Rep. CROMER stated that the substantial effect of the amendment increased revenue and the Legislative Audit Council's conclusion was that $800,000.00 annually would be saved if this were enacted.
SPEAKER PRO TEMPORE HASKINS stated that based on the Speaker's ruling on March 10, 1994, that the substantial effect of the amendment must be directly related to an appropriation in Part I and he sustained the Point of Order and ruled the amendment out of order.
Rep. KEYSERLING proposed the following Amendment No. 81 (Doc Name L:\council\legis\amend\JIC\5534HTC.95), which was tabled.
Amend the bill, as and if amended, Part II, Permanent Provisions, by adding a
new section, appropriately numbered, to read:
A. Section 12-36-2120(17) of the 1976 Code, as added by Act 612 of 1990, is amended to read:
"(17) machines used in manufacturing, processing, recycling, compounding, mining, or quarrying tangible personal property for sale. `Machines' include the parts of machines, attachments, and replacements used, or manufactured for use, on or in the operation of the machines and which are necessary to the operation of the machines and are customarily so used. This exemption does not include automobiles or trucks;. As used in this item, `recycling' means any process by which materials which would otherwise become solid waste are collected, separated, or processed and reused or returned to use in the form of raw materials or products, including composting, for sale;"
B. This section takes effect July 1, 1995./
Renumber sections & amend totals/title to conform.
Rep. H. BROWN moved to table the amendment, which was agreed to.
Amend the bill, as and if amended, Part II, Permanent Provisions, by adding a
new section, appropriately numbered, to read:
A. Article 10, Chapter 7, Title 12 of the 1976 Code is amended by adding:
"Section 12-7-1212. A resident taxpayer who is a full-time student at a two or four-year institution of higher learning, including a technical college, and a resident taxpayer who has a dependent claimed on the taxpayer's federal income tax return who is such a student is allowed a credit against the tax imposed pursuant to Section 12-7-210 in an amount equal to two hundred dollars. The credit is not allowed a taxpayer who can be claimed as a dependent on the federal income tax return of another individual and no credit is allowed in the case of a taxpayer whose federal adjusted gross income is one hundred thousand dollars or more."
B. This section is effective for taxable years beginning after 1994./
Renumber sections & amend totals/title to conform.
Rep. HODGES explained the amendment.
Rep. HUFF raised the Point of Order that Amendment No. 99 was out of order as it was not germane in that it did not relate to Part 1.
Rep. HODGES argued that it was germane to Part I because it affected revenue by decreasing revenue and the capitulation section on individual income tax returns, it would reduce the amount of money available.
SPEAKER PRO TEMPORE HASKINS stated that the amendment did directly affect the income under the individual income tax and he overruled the Point of Order.
Rep. HODGES continued speaking.
Rep. HODGES continued speaking.
Rep. WILKES spoke in favor of the amendment.
Rep. SCOTT spoke in favor of the amendment.
Rep. HODGES spoke in favor of the amendment.
Rep. HALLMAN spoke against the amendment and moved to table the amendment.
Rep. HODGES demanded the yeas and nays, which were taken resulting as
follows:
Those who voted in the affirmative are:
Allison Bailey Brown, H. Cain Cato Chamblee Cooper Cotty Dantzler Davenport Easterday Fair Fleming Fulmer Gamble Hallman Harrell Harris, P. Harrison Haskins Herdklotz Huff Hutson Keegan Kelley Klauber Knotts Koon Law Limbaugh Limehouse Littlejohn Marchbanks Mason Meacham Quinn Rice Richardson Riser Robinson Sandifer Seithel Sharpe Simrill Smith, D. Smith, R. Stuart Thomas Tripp Trotter Vaughn Walker Wells Whatley Wilkins Witherspoon Wofford Worley Wright Young, A. Young, J.
Those who voted in the negative are:
Anderson Baxley Beatty Boan Breeland Brown, G.
Brown, J. Brown, T. Byrd Carnell Cave Clyburn Cobb-Hunter Cromer Delleney Elliott Govan Harris, J. Harwell Hines Hodges Howard Jaskwhich Jennings Keyserling Kinon Kirsh Lloyd Martin McCraw McElveen McMahand McTeer Moody-Lawrence Neal Neilson Phillips Rhoad Rogers Scott Sheheen Shissias Spearman Stille Stoddard Townsend Waldrop Whipper, L. Whipper, S. White Wilder Wilkes
So, the amendment was tabled.
Reps. SPEARMAN, QUINN, CROMER and KLAUBER proposed the following Amendment No. 100 (Doc Name L:\council\legis\amend\PFM\7258BDW.95), which was adopted.
Amend the bill, as and if amended, Part II, by adding an appropriately
numbered section to read:
A. Article 37, Chapter 5, Title 56 of the 1976 Code is repealed.
B. This section takes effect July 1, 1995./
Rep. SPEARMAN explained the amendment.
The amendment was then adopted.
Reps. HODGES, WILKES and NEAL proposed the following Amendment No. 103 (Doc Name L:\council\legis\amend\JIC\5546HTC.95), which was tabled.
Amend the bill, as and if amended, Part II, Permanent Provisions, by adding a
new section, appropriately numbered, to read:
A. The unnumbered item added in Section 12-7-435 of the 1976 Code, pursuant to Section 3, Part II, Act 497 of 1994, is amended to read:
"( ) A resident individual taxpayer is allowed a deduction for each dependent claimable on the taxpayer's federal income tax return who has not yet attained the age of six years during the applicable tax year. This deduction is contingent upon the identification in the annual general appropriations act of revenues sufficient to offset the revenue loss caused by the exemption and for fiscal year 1994-95 only, the revenue source is a one year delay in the final step of the state individual income tax deduction allowed a portion of net capital gain. Accordingly, notwithstanding the provisions of Section 12-7-437, the provisions of Section 12-7-437(A)(2) apply for the 1994 taxable year and the provisions of Section 12-7-437(A)(3) apply for taxable years beginning after 1994. The deduction allowed by this section is an amount equal to a percentage of the federal income tax personal exemption amount allowed for the applicable taxable year as follows:
Taxable year 1994 twenty-five percent
Taxable year 1995 fifty percent
Taxable year 1996 seventy-five percent
Taxable years after 1996 one hundred percent
Notwithstanding the amounts allowed as a deduction pursuant to this item, the
maximum deduction allowed is six hundred twelve dollars and fifty cents for each
dependent of a taxpayer whose South Carolina taxable income exceeds sixty
thousand dollars."
B. This section is effective for taxable years beginning after 1994./
Renumber sections, amend title/totals to conform.
Rep. HODGES explained the amendment.
The SPEAKER granted Rep. BAILEY a leave of absence.
Rep. HODGES continued speaking.
Rep. HALLMAN spoke against the amendment and moved to table the amendment.
Those who voted in the affirmative are:
Allison Brown, H. Cain Cato Chamblee Cooper Cotty Davenport Easterday Fair Felder Fleming Fulmer Gamble Hallman Harrell Harris, J. Harrison Haskins Herdklotz Huff Hutson Jaskwhich Jennings Keegan Kelley Klauber Knotts Koon Lanford Law Limehouse Littlejohn Marchbanks Mason Meacham Quinn Rice Richardson Riser Robinson Sandifer Seithel Sharpe Simrill Smith, R. Stuart Thomas Townsend Tripp Trotter Vaughn Waldrop Walker Wells Whatley Wilkins Witherspoon Wofford Wright Young, A. Young, J.
Those who voted in the negative are:
Anderson Baxley Beatty Boan Breeland Brown, G. Brown, J. Brown, T. Byrd Carnell Cave Clyburn Cobb-Hunter Cromer Delleney Elliott Govan Hines Hodges Howard Keyserling Kirsh Lloyd Martin McCraw McElveen McMahand McTeer Moody-Lawrence Neal Neilson Phillips Rhoad
Rogers Scott Sheheen Shissias Spearman Whipper, L. Whipper, S. White Wilder Wilkes
So, the amendment was tabled.
Printed Page 1480, Mar. 9
| Printed Page 1500, Mar. 9
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