H*2348 Session 104 (1981-1982)
H*2348(Rat #0045, Act #0022 of 1981) General Bill, By
House Agriculture and Natural Resources
A Bill to amend the Code of Laws of South Carolina, 1976, by adding Section
12-7-2415 so as to provide for a deduction from State Income Tax Refunds or a
contribution to be added to State Income Tax payments for the support of
nongame wildlife programs and the management and protection of significant
natural areas.-at
02/05/81 House Introduced, read first time, placed on calendar
without reference HJ-498
02/18/81 House Amended HJ-680
02/18/81 House Read second time HJ-682
02/19/81 House Read third time and sent to Senate HJ-695
02/19/81 Senate Introduced and read first time SJ-12
02/19/81 Senate Referred to Committee on Fish, Game and Forestry SJ-12
03/05/81 Senate Committee report: Favorable Fish, Game and
Forestry SJ-14
03/12/81 Senate Read second time SJ-29
03/17/81 Senate Read third time and enrolled SJ-17
03/24/81 House Ratified R 45 HJ-1368
03/26/81 Signed By Governor
03/26/81 Effective date 01/01/81
03/26/81 Act No. 22
04/14/81 Copies available
(A22, R45, H2348)
AN ACT TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION
12-7-2415 SO AS TO PROVIDE FOR A DEDUCTION FROM STATE INCOME TAX REFUNDS OR A
CONTRIBUTION TO BE ADDED TO STATE INCOME TAX PAYMENTS FOR THE SUPPORT OF
NONGAME WILDLIFE PROGRAMS AND THE MANAGEMENT AND PROTECTION OF
SIGNIFICANT NATURAL AREAS.
Be it enacted by the General Assembly of the State of South Carolina:
Findings
SECTION 1. The General Assembly finds that:
(1) It is in the best interest of the State to provide for the conservation of fish and wildlife, including
nongame fish and wildlife,and for the protection of natural areas harboring rare and vanishing species of fish,
wildlife, and plants, and areas having unusual scientific significance or having unusual importance to the
survival of South Carolina's native fish, wildlife, and plants in their natural environments.
(2) Historically, fish and wildlife conservation programs have been focused on the more recreationally and
commercially important species. As a consequence, such programs have been largely financed by hunting
and fishing license revenues and by federal assistance based on excise taxes on certain hunting and fishing
equipment. These traditional financing mechanisms are neither adequate nor fully appropriate to meet the
conservation needs of nongame fish and wildlife.
(3) It is the policy of the State to enable and encourage citizens voluntarily to support nongame fish and
wildlife programs and natural area protection programs through a refund or donation contribution designation
on state income tax forms.
Income tax deductions for nongame wildlife and natural areas program
Section 2. The 1976 Code is amended by adding:
"Section 12-7-2415. (A) Each individual taxpayer required to file a state income tax return and who
desires to contribute to the nongame wildlife and natural areas program of the State may designate such
contribution, as provided in this section, on the appropriate state income tax form. The contribution shall not
increase or decrease the income tax liability of any taxpayer, and may be made by reducing the income tax
refund of the taxpayer or spouse by the amount designated or by accepting additional payment from the
taxpayer or spouse by the amount or amounts designated, whichever is appropriate.
(B) Each South Carolina individual income tax return form shall contain a designation in substantially the
following form:
South Carolina Nongame and Natural Areas Program
1. Individual returns:
(a) If you are entitled to a refund, check if you wish to designate ( ) $1, ( ) $3, ( ) $5 of, but not to exceed,
your tax refund for this program. Your refund will be reduced by this amount. (b) If you owe an additional
amount, check if you wish to contribute an additional ( ) $1, ( ) $3, ( ) $5 for this program with your
payment and add this amount to your payment.
2. Joint returns:
(a) If you are entitled to a refund, check if you wish to designate ( ) $1, ( ) $3, ( ) $5, ( ) $10 of, but not to
exceed,your tax refund for this program. Your refund will be reduced by this amount.
(b) If you owe an additional amount, check if you wish to con-tribute an additional ( ) $1, ( ) $3, ( ) $5, (
) $10 for this program with your payment and add this amount to your payment. The instructions
accompanying the individual income tax form shall contain a description of the purposes for which the
nongame species and habitat acquisition programs were established and the use of monies from the income
tax contribution.
(C) Taxpayers who are entitled to refunds shall have such refunds reduced by the amount designated
pursuant to subsection (B). The Tax Commission shall determine annually the total amount so designated,
plus the amount received in excess payments so designated and shall report such total amount to the State
Treasurer. The State Treasurer shall credit such total amount to the Nongame Wildlife and Natural Areas
Fund established in subsection (D) herein.
(D) (1) There is established a special fund to be known as the 'Nongame Wildlife and Natural Areas Fund'
which shall consist of all monies transferred to it under this section, donations to the Nongame and
Endangered Species or Heritage Trust Programs of the Wildlife and Marine Resources Department, and all
interest earned thereon.
(2) All balances in the Nongame Wildlife and Natural Areas Fund shall be carried forward each year so
that no part thereof shall revert to the general fund of the State.
(3) The Wildlife and Marine Resources Department may expend monies held in the Nongame Wildlife and
Natural Areas Fund in furtherance of the department's Nongame and Endangered Species Programs, Heritage
Trust Programs and for related educational projects and programs.
(4) Revenues produced by this contribution are supplemental and are in no way intended to take the place
of funding that would otherwise be appropriated for these purposes.
(E) The incremental cost of administration of the contribution shall be paid out of the fund provided in
subsection (D) of this section, upon warrants drawn by the Tax Commission upon the State Treasurer, before
any funds are expended as provided in this section.
(F) The Department shall make a report to the General Assembly as early in January of each year as may
be practicable, which shall include the amount of revenue produced by the contributions and a detailed
accounting of expenditures from the Nongame Wildlife and Natural Areas Fund."
Time effective
SECTION 3. This act shall take effect January 1, ACN:. |