H 5006 General Bill, By Coleman, Campsen, Chellis, Sheheen and F.N. Smith
Summary: Federal Income Tax Reforming Act, provisions adopted to conform to Internal Revenue Code of 1986
    A BILL TO ENACT THE SOUTH CAROLINA FEDERAL INCOME TAX CONFORMING ACT BY AMENDING 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 AND PROVIDE THAT THE REFERENCE DATE WHEREBY THIS STATE ADOPTS VARIOUS PROVISIONS OF THE INTERNAL REVENUE CODE OF 1986 IS DEEMED TO HAVE BEEN UPDATED THROUGH DECEMBER 31 OF THE PRECEDING CALENDAR YEAR BY THE ENACTMENT OF THE ANNUAL GENERAL APPROPRIATIONS ACT UNLESS THE GENERAL ASSEMBLY PROVIDES OTHERWISE.
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04/03/02	House	Introduced and read first time HJ-21
04/03/02	House	Referred to Committee on Ways and Means HJ-21