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Session 116 - (2005-2006)Printer Friendly
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S*0140 (Rat #0162, Act #0138 of 2005) General Bill, By Hayes and Campsen
Summary: Income tax credit for rehabilitation expenditures
AN ACT TO AMEND SECTION 12-6-3535, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE STATE INCOME TAX CREDIT ALLOWED TAXPAYERS MAKING QUALIFIED REHABILITATION EXPENDITURES FOR A CERTIFIED HISTORIC STRUCTURE IN THIS STATE, TO EXTEND THE CREDIT TO LICENSE TAXES AND TO CLARIFY THE APPLICATION OF THE CREDIT TO PASS-THROUGH ENTITIES; TO AMEND SECTION 12-43-215, RELATING TO VALUATION OF OWNER-OCCUPIED RESIDENTIAL PROPERTY FOR AD VALOREM TAX PURPOSES, SO AS TO PROVIDE FOR THE VALUATION TO BE CONSIDERED BY AN ASSESSOR WHEN THE VALUE OF THE PROPERTY ASSESSMENT IS APPEALED. - ratified title
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Summary: Income tax credit for rehabilitation expenditures
AN ACT TO AMEND SECTION 12-6-3535, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE STATE INCOME TAX CREDIT ALLOWED TAXPAYERS MAKING QUALIFIED REHABILITATION EXPENDITURES FOR A CERTIFIED HISTORIC STRUCTURE IN THIS STATE, TO EXTEND THE CREDIT TO LICENSE TAXES AND TO CLARIFY THE APPLICATION OF THE CREDIT TO PASS-THROUGH ENTITIES; TO AMEND SECTION 12-43-215, RELATING TO VALUATION OF OWNER-OCCUPIED RESIDENTIAL PROPERTY FOR AD VALOREM TAX PURPOSES, SO AS TO PROVIDE FOR THE VALUATION TO BE CONSIDERED BY AN ASSESSOR WHEN THE VALUE OF THE PROPERTY ASSESSMENT IS APPEALED. - ratified title
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12/15/04 | Senate | Prefiled |
12/15/04 | Senate | Referred to Committee on Finance |
01/11/05 | Senate | Introduced and read first time SJ-150 |
01/11/05 | Senate | Referred to Committee on Finance SJ-150 |
04/26/05 | Senate | Recalled from Committee on Finance SJ-2 |
04/27/05 | Senate | Read second time SJ-44 |
04/27/05 | Scrivener's error corrected | |
04/28/05 | Senate | Read third time and sent to House SJ-24 |
05/03/05 | House | Introduced and read first time HJ-4 |
05/03/05 | House | Referred to Committee on Ways and Means HJ-4 |
05/26/05 | House | Recalled from Committee on Ways and Means HJ-44 |
06/01/05 | House | Amended HJ-18 |
06/01/05 | House | Read second time HJ-21 |
06/02/05 | House | Read third time and returned to Senate with amendments HJ-53 |
06/02/05 | Senate | House amendment amended SJ-123 |
06/02/05 | Senate | Returned to House with amendments SJ-123 |
06/02/05 | House | Concurred in Senate amendment and enrolled HJ-66 |
06/02/05 | Ratified R 162 | |
06/07/05 | Signed By Governor | |
06/13/05 | Copies available | |
06/13/05 | Effective date See Act for Effective Date | |
06/16/05 | Act No. 138 |