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Current Status Bill Number:View additional legislative information at the LPITS web site.1056 Type of Legislation:General Bill GB Introducing Body:Senate Introduced Date:20020226 Primary Sponsor:Mescher All Sponsors:Mescher Drafted Document Number:l:\council\bills\bbm\10809htc02.doc Residing Body:Senate Current Committee:Finance Committee 06 SF Subject:Income Tax Act, provisions adopted to conform to Internal Revenue Code of 1986 History Body Date Action Description Com Leg Involved ______ ________ ______________________________________ _______ ____________ Senate 20020226 Introduced, read first time, 06 SF referred to Committee Versions of This Bill
TO AMEND SECTION 12-6-40, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO DEFINITIONS FOR PURPOSES OF THE SOUTH CAROLINA INCOME TAX ACT, SO AS TO UPDATE THE REFERENCE DATE WHEREBY THIS STATE ADOPTS VARIOUS PROVISIONS OF THE INTERNAL REVENUE CODE OF 1986.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-6-40(A)(1) of the 1976 Code, as last amended by Section 6, Act 89 of 2001, is further amended to read:
"(1) 'Internal Revenue Code' means the Internal Revenue Code of 1986 as amended through December 31, 2000 2001, and includes the effective date provisions contained in it."
SECTION 2. This act takes effect upon approval by the Governor.
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