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Bill 3197

                    Current Status

Bill Number:                      3197
Type of Legislation:              Joint Resolution JR
Introducing Body:                 House
Introduced Date:                  20010109
Primary Sponsor:                  Kirsh
All Sponsors:                     Kirsh
Drafted Document Number:          l:\council\bills\swb\5043htc01.doc
Residing Body:                    House
Current Committee:                Ways and Means Committee 30 HWM
Subject:                          Retirement income, date to file claim for 
                                  income tax refund when aging made no deduction 
                                  in certain tax years extended


                        History

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


              Versions of This Bill

TO EXTEND THROUGH JULY 1, 2002, THE DATE FOR FILING A CLAIM FOR REFUND OF SOUTH CAROLINA INDIVIDUAL INCOME TAX PAID ON RETIREMENT INCOME RECEIVED BY A TAXPAYER IN TAXABLE YEARS 1994 THROUGH 1998 WHO CLAIMED NO RETIREMENT INCOME DEDUCTION IN THOSE YEARS OR WHO FAILED TO EXERCISE THE RETIREMENT INCOME ELECTION THEN APPLICABLE.

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

SECTION    1.    Notwithstanding the provisions of Section 1(C), Act 131 of 1999, and Section 12-54-85(F) of the 1976 Code, a claim for refund arising under Act 131 of 1999, filed for taxable years 1994 through 1998, is considered timely filed if the claim for refund is filed no later than July 1, 2002.

SECTION    2.    This joint resolution takes effect upon approval by the Governor.

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