H*2563 Session 106 (1985-1986)
H*2563(Rat #0165, Act #0113 of 1985) General Bill, By P. Evatt, D.M. Beasley,
McKay, T.F. Rogers, C.L. Sturkie, J.M. White and Wilkins
Similar(S 340)
A Bill to amend Section 12-7-2240, as amended, Code of Laws of South Carolina,
1976, relating to tax refunds to taxpayers by the South Carolina Tax
Commission and to amend Section 43-5-220, as amended, relating to obtaining
support payments from absent parents, so as to authorize the Tax Commission to
give to the Department of Social Services certain information relating to the
identity and address of taxpayers entitled to a state income tax refund who
also owe past-due support obligations.-amended title
03/12/85 House Introduced and read first time HJ-1222
03/12/85 House Referred to Committee on Medical, Military,
Public and Municipal Affairs HJ-1222
03/19/85 House Committee report: Favorable with amendment
Medical, Military, Public and Municipal Affairs
HJ-1387
03/21/85 House Amended HJ-1552
03/21/85 House Read second time HJ-1553
03/22/85 House Read third time and sent to Senate HJ-1593
03/26/85 Senate Introduced and read first time SJ-1015
03/26/85 Senate Referred to Committee on Finance SJ-1015
04/10/85 Senate Committee report: Favorable with amendment
Finance SJ-1443
04/18/85 Senate Amended SJ-1610
04/18/85 Senate Read second time SJ-1610
04/18/85 Senate Ordered to third reading with notice of
amendments SJ-1610
04/23/85 Senate Read third time SJ-1720
04/23/85 Senate Returned SJ-1720
05/01/85 House Concurred in Senate amendment and enrolled HJ-2855
05/21/85 Ratified R 165
05/24/85 Signed By Governor
05/24/85 Effective date 05/24/85
05/24/85 Act No. 113
06/11/85 Copies available
(A113, R165, H2563)
AN ACT TO AMEND SECTION 12-7-2240, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA,
1976, RELATING TO TAX REFUNDS TO TAXPAYERS BY THE SOUTH CAROLINA TAX COMMISSION
AND TO AMEND SECTION 43-5-220, AS AMENDED, RELATING TO OBTAINING SUPPORT PAYMENTS
FROM ABSENT PARENTS, SO AS TO AUTHORIZE THE TAX COMMISSION TO GIVE TO THE
DEPARTMENT OF SOCIAL SERVICES CERTAIN INFORMATION RELATING TO THE IDENTITY AND
ADDRESS OF TAXPAYERS ENTITLED TO A STATE INCOME TAX REFUND WHO ALSO OWE PAST-DUE
SUPPORT OBLIGATIONS.
Be it enacted by the General Assembly of the State of South Carolina:
Tax refunds
SECTION 1. Subsection B. of Section 12-7-2240, as last amended by Act 346 of
1984, is further amended to read:
"B. Upon notification from the Department of Social Services Child
Support Enforcement Division that the taxpayer owes past-due support which is at
least sixty days in arrears and the amount owed is in excess of twenty-five
dollars, the commission shall determine whether a refund in excess of twenty-five
dollars is due to the debtor and shall transfer to the Department of Social
Services an amount equal to the refund owed not to exceed the amount of past-due
support. From this amount, the department shall reimburse the commission for
expenses incurred in administering this program. Upon request from the
Department of Social Services Child Support Enforcement Division, the commission
shall send to the Department of Social Services the home address, corrected
social security number, or additional social security numbers, if more than one
is used, of any taxpayer whose name has been submitted to the commission by the
department under this subsection.
At the time of the transfer of funds, the commission must send written
notification to the taxpayer that the transfer has been made. In the case of a
joint return, the refund must be apportioned according to the adjusted gross
income of each person. The amount so apportioned and due the taxpayer owing the
past-due child support must be transferred to the department. The filing of the
joint return in this case constitutes a waiver of the right to file an individual
return.
As used in this section, the term 'past-due support' means the amount of the
delinquency, owed under a court order, for support and maintenance of a child or
of a child and the parent with whom the child is living."
Support payments
SECTION 2. Subsection (i) of Section 43-5-220 of the 1976 Code is amended to
read:
"(i) The department may submit to the State Tax Commission for collection
and setoff any debt for past-due support owed to the department or owed to an
individual not otherwise eligible for collection services who has made
application to the department. The debt for past-due support must be at least
sixty days in arrears and is in excess of twenty-five dollars as provided in
Section 12-7-2240. At the time of the submission, the department shall notify
the debtor that his state tax refund will be subject to a debt for past-due
support. The notice shall set forth the name of the debtor, the amount of the
claimed debt, the intention to set off the refund against the debt, the
taxpayer's opportunity to give written notice to contest the setoff within thirty
days of the date of mailing of the notice, the appropriate office of the
department to which the application for a hearing must be sent, and the fact that
failure to apply for a hearing in writing within the thirty-day period will be
considered a waiver of the opportunity to contest the setoff. If the debtor
makes written application to contest the setoff within thirty days of
notification, the department shall provide an opportunity for a hearing and is
responsible for refunding any monies wrongfully collected. If no application is
made, the debtor's refund must be used to set off the amount owed. From the
amount transferred from the commission, the department shall reimburse the
commission for expenses incurred in administering this program. In the case of
an individual not otherwise eligible for collection services, a fee must be
imposed by the department to cover all costs.
The department shall request that the commission send to the department notice
of the home address, corrected social security number, or additional social
security numbers, if more than one is used, of any taxpayer whose name is
submitted to the commission under this subsection."
Time effective
SECTION 3. This act shall take effect upon approval by the Governor. |