S 0044 General Bill, By Passailaigue
 A Bill to amend the Code of Laws of South Carolina, 1976, by adding Section
 12-7-100 so as to provide for expedited processing of individual income tax
 refunds by the South Carolina Tax Commission in hardship cases.

   01/12/93  Senate Introduced and read first time SJ-38
   01/12/93  Senate Referred to Committee on Finance SJ-38
   02/10/93  Senate Committee report: Favorable Finance SJ-9
   02/11/93  Senate Read second time SJ-24
   02/17/93  Senate Read third time and sent to House SJ-21
   02/18/93  House  Introduced and read first time HJ-11
   02/18/93  House  Referred to Committee on Ways and Means HJ-11

February 10, 1993

S. 44

S. Printed 2/10/93--S.

Read the first time January 12, 1993.

To whom was referred a Bill (S. 44), to amend the Code of Laws of South Carolina, 1976, by adding Section 12-7-100, etc., respectfully

That they have duly and carefully considered the same, and recommend that the same do pass:

JOHN DRUMMOND, for Committee.

This bill adds Section 12-7-100 so as to provide for expedited processing of individual income tax refunds by the South Carolina Tax Commission in hardship cases.

This bill would have no effect on state revenue.

Approved By:

A. Crawford Clarkson, Jr.

S.C. Tax Commission

A BILL

TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 12-7-100 SO AS TO PROVIDE FOR EXPEDITED PROCESSING OF INDIVIDUAL INCOME TAX REFUNDS BY THE SOUTH CAROLINA TAX COMMISSION IN HARDSHIP CASES.

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

SECTION 1. Article 1, Chapter 7, Title 12 of the 1976 Code is amended by adding:

"Section 12-7-100. (A) The commission may expedite income tax refunds for individual taxpayers experiencing significant hardships as defined by this section which warrant issuing a refund in less than the normal processing period.

(B) To qualify for an expedited refund, the taxpayer must be experiencing a significant hardship which consists of:

(1) a medical emergency;

(2) a sudden financial hardship which, if unresolved, makes it impossible for the taxpayer to provide the basic requirements of living for himself or his family;

(3) imminent eviction;

(4) possible loss of job;

(5) imminent bankruptcy; or

(6) a hardship associated with military service.

The commission shall determine eligibility for expedited refunds on a case-by-case basis. The commission may determine a hardship based on documents submitted by the taxpayer or based on verbal representations of the taxpayer made to appropriate commission officials.

(C) On determination of hardship and based on the taxpayer's need, the commission shall assign the refund a priority and expedite processing the taxpayer's refund as follows:

(1) Priority 3 refunds must be processed within three weeks.

(2) Priority 2 refunds must be processed within ten days.

(3) Priority 1 refunds must be processed within five days.

(D) The commission may prescribe appropriate procedures to implement the provisions of this section."

SECTION 2. This act takes effect upon approval by the Governor with the provisions contained herein being applicable beginning with the income tax returns filed for tax year 1993.