Scroll to History Page
Scroll to Previous Versions Links List
Scroll to Full Text
Download This Bill in Microsoft Word format

Bill 3018

                    Current Status

Bill Number:                      3018
Type of Legislation:              General Bill GB
Introducing Body:                 House
Introduced Date:                  20010109
Primary Sponsor:                  Campsen
All Sponsors:                     Campsen
Drafted Document Number:          l:\council\bills\dka\4000mm01.doc
Residing Body:                    House
Current Committee:                Ways and Means Committee 30 HWM
Subject:                          Income tax returns, schedule for filing 
                                  unemployment taxes with Employment Security 
                                  Commission; Revenue to develop


                        History

Body    Date      Action Description                     Com     Leg Involved
______  ________  ______________________________________ _______ ____________
House   20010109  Introduced, read first time,           30 HWM
                  referred to Committee
House   20001206  Prefiled, referred to Committee        30 HWM


              Versions of This Bill

TO AMEND SECTION 12-6-4960, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE FORM OF THE STATE INCOME TAX RETURN SO AS TO PROVIDE FOR A SCHEDULE FOR FILING UNEMPLOYMENT TAXES WITH THE STATE EMPLOYMENT SECURITY COMMISSION ON AN ANNUAL BASIS WITH A TAXPAYER'S STATE INCOME TAX RETURN USING THE SCHEDULE AS DEVELOPED BY THE DEPARTMENT OF REVENUE AND THE COMMISSION, AND TO REQUIRE THE DEPARTMENT TO FORWARD THE APPROPRIATE RETURN AMOUNT TO THE COMMISSION.

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

SECTION    1.    Section 12-6-4960 of the 1976 Code, as added by Act 76 of 1995, is amended to read:

    "Section 12-6-4960.    (A)    Returns must be in a form prescribed by the department. The department shall prepare blank forms for the returns to be furnished upon request. Failure to receive or secure the form does not relieve a taxpayer from the obligation to make a return.

    (B)    A taxpayer who qualifies to file a Schedule H with his federal income tax return to pay federal withholding taxes and other taxes on a domestic employee is eligible to file and pay unemployment taxes due to the South Carolina Employment Security Commission for a domestic employee with his annual state income tax return. The Department of Revenue and the commission shall develop, print, and make available to the taxpayer an appropriate schedule for that purpose.     The taxpayer shall file the schedule and make the payment with his annual income tax return, and the department shall forward the appropriate return amount to the commission."

SECTION    2.    This act takes effect upon approval by the Governor and applies to taxable years after December 31, 2001.

This web page was last updated on Tuesday, December 8, 2009 at 4:13 P.M.