Senator DAVIS proposed the following amendment (SA\154C003.BH.SA21):

Amend the bill, as and if amended, by striking SECTION 1 and inserting:

/SECTION 1. Chapter 54, Title 12 of the 1976 Code is amended by adding:

"Section 12-54-20.(A) An individual that is a party in any action or proceeding with, or on behalf of, the department regarding any tax imposed by this title and administered by the department, is entitled to an equitable award by the court, at the conclusion of the action, of reasonable attorneys ' fees and costs associated with the action or proceeding if the court finds:

( a)the individual is the substantially prevailing party in the action or proceeding; or

( b)the department does not meet the timeliness requirements set forth in law. For purposes of this subsection, reasonable attorneys' fees and costs means the fees and costs incurred by the individual due to the department's delay.

(B) The department is entitled to an equitable award of reasonable attorneys ' fees and costs associated with an action commenced against it by an individual regarding any tax imposed by this title and administered by the department if the court finds that the action commenced by the individual is frivolous, unreasonable, without foundation, or in bad faith.

(C) In determining an award made pursuant to subsections (A) and (B), the court shall consider the following:

(1) the nature, extent, and difficulty of the legal services rendered;

(2) the time and labor necessarily devoted to the case;

(3) the professional standing of counsel; and

(4) the beneficial results obtained.

(D) For purposes of this section, an individual also includes sole proprietorships, partnerships, and 'S' corporations, including limited liability companies taxed as sole proprietorships, partnerships, or 'S' corporations." /