H*4971(Rat #0679, Act #0554 of 1990)  General Bill, By Kirsh, J.H. Nesbitt and 
J.I. Rogers
 A Bill to amend Section 12-7-440, Code of Laws of South Carolina, 1976,
 relating to joint and separate state income tax returns of spouses, so as to
 provide that a nonresident who resides in a state which does not allow a South
 Carolina resident to file a joint return with his spouse may not file a joint
 return with his spouse in this State and to provide the method for completing
 a separate return and to provide that a nonresident who resides in a state
 which does not allow a South Carolina resident credit for child and dependent
 care expenses is not allowed credit on the South Carolina income tax return
 for such expenses.-amended title

   04/10/90  House  Introduced and read first time HJ-8
   04/10/90  House  Referred to Committee on Ways and Means HJ-8
   04/26/90  House  Committee report: Favorable Ways and Means HJ-12
   05/03/90  House  Read second time HJ-25
   05/08/90  House  Read third time and sent to Senate HJ-17
   05/09/90  Senate Introduced and read first time SJ-13
   05/09/90  Senate Referred to Committee on Finance SJ-13
   05/29/90  Senate Recalled from Committee on Finance SJ-6
   05/29/90  Senate Read second time SJ-6
   05/29/90  Senate Ordered to third reading with notice of amendments SJ-6
   05/30/90  Senate Amended SJ-28
   05/30/90  Senate Read third time and returned to House with
                     amendments SJ-28
   05/31/90  House  Concurred in Senate amendment and enrolled HJ-26
   06/05/90         Ratified R 679
   06/06/90         Signed By Governor
   06/06/90         Act No. 554
   06/06/90         See act for exception to or explanation of
                     effective date
   07/02/90         Copies available

AN ACT TO AMEND SECTION 12-7-440, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO JOINT AND SEPARATE STATE INCOME TAX RETURNS OF SPOUSES, SO AS TO PROVIDE THAT A NONRESIDENT WHO RESIDES IN A STATE WHICH DOES NOT ALLOW A SOUTH CAROLINA RESIDENT TO FILE A JOINT RETURN WITH HIS SPOUSE MAY NOT FILE A JOINT RETURN WITH HIS SPOUSE IN THIS STATE AND TO PROVIDE THE METHOD FOR COMPLETING A SEPARATE RETURN AND TO PROVIDE THAT A NONRESIDENT WHO RESIDES IN A STATE WHICH DOES NOT ALLOW A SOUTH CAROLINA RESIDENT CREDIT FOR CHILD AND DEPENDENT CARE EXPENSES IS NOT ALLOWED CREDIT ON THE SOUTH CAROLINA INCOME TAX RETURN FOR SUCH EXPENSES.

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

Income tax returns

SECTION 1. Section 12-7-440 of the 1976 Code is amended by adding:

"(g) Notwithstanding the provisions of item (d) of this section, if a nonresident taxpayer is a resident of a state which does not allow a resident of South Carolina to file a joint return with his spouse, the nonresident taxpayer shall file a separate South Carolina income tax return from his spouse. The nonresident taxpayer shall calculate federal taxable income on a federal tax form as a married person filing a separate federal income tax return to determine how the separate federal taxable income was calculated. Likewise, if a nonresident taxpayer is a resident of a state which does not allow a resident of South Carolina credit for child and dependent care expenses, the nonresident taxpayer is not allowed credit on the South Carolina income tax return for child and dependent care expenses."

Time effective

SECTION 2. Upon approval by the Governor, this act is effective for taxable years beginning after 1990.

Approved the 6th day of June, 1990.