S*0393(Rat #0113, Act #0174 of 1991)  Joint Resolution, By S.S. Martschink, 
Passailaigue and R.C. Shealy
 A Joint Resolution to provide that for taxpayers, personal representatives,
 and trustees who are in the regular military, reserves, or national guard and
 serving in or called to active duty as a result of Operation Desert Shield,
 the South Carolina Tax Commission shall conform to the actions of the Internal
 Revenue Service and to amendments to the Internal Revenue Code of 1986 with
 respect to time for filing individual and fiduciary income tax returns and
 paying individual income and fiduciary income taxes, to extend this conformity
 to corporate income and license tax returns and corporate income and license
 taxes where all corporate officers are serving in or called to active duty as
 a result of Operation Desert Shield, to extend the time for paying property
 taxes and filing property tax returns for those individuals, and to authorize
 the Tax Commission to adopt for state tax purposes any extensions for filing
 returns and paying taxes enacted by Congress for military personnel
 participating in Operation Desert Shield and Operation Desert Storm.-amended
 title

   01/08/91  Senate Introduced and read first time SJ-131
   01/08/91  Senate Referred to Committee on Finance SJ-132
   02/05/91  Senate Recalled from Committee on Finance SJ-3
   02/06/91  Senate Read second time SJ-18
   02/07/91  Senate Read third time and sent to House SJ-12
   02/12/91  House  Introduced and read first time HJ-11
   02/12/91  House  Referred to Committee on Ways and Means HJ-12
   04/10/91  House  Committee report: Favorable with amendment Ways
                     and Means HJ-30
   04/18/91  House  Amended HJ-42
   04/18/91  House  Read second time HJ-43
   04/18/91  House  Unanimous consent for third reading on next
                     legislative day HJ-43
   04/19/91  House  Read third time and returned to Senate with
                     amendments HJ-1
   04/23/91  Senate Concurred in House amendment and enrolled SJ-233
   05/21/91         Ratified R 113
   05/27/91         Signed By Governor
   05/27/91         Effective date 05/27/91
   05/27/91         Act No. 174
   06/21/91         Copies available

A JOINT RESOLUTION TO PROVIDE THAT FOR TAXPAYERS, PERSONAL REPRESENTATIVES, AND TRUSTEES WHO ARE IN THE REGULAR MILITARY, RESERVES, OR NATIONAL GUARD AND SERVING IN OR CALLED TO ACTIVE DUTY AS A RESULT OF OPERATION DESERT SHIELD, THE SOUTH CAROLINA TAX COMMISSION SHALL CONFORM TO THE ACTIONS OF THE INTERNAL REVENUE SERVICE AND TO AMENDMENTS TO THE INTERNAL REVENUE CODE OF 1986 WITH RESPECT TO TIME FOR FILING INDIVIDUAL AND FIDUCIARY INCOME TAX RETURNS AND PAYING INDIVIDUAL INCOME AND FIDUCIARY INCOME TAXES, TO EXTEND THIS CONFORMITY TO CORPORATE INCOME AND LICENSE TAX RETURNS AND CORPORATE INCOME AND LICENSE TAXES WHERE ALL CORPORATE OFFICERS ARE SERVING IN OR CALLED TO ACTIVE DUTY AS A RESULT OF OPERATION DESERT SHIELD, TO EXTEND THE TIME FOR PAYING PROPERTY TAXES AND FILING PROPERTY TAX RETURNS FOR THOSE INDIVIDUALS, AND TO AUTHORIZE THE TAX COMMISSION TO ADOPT FOR STATE TAX PURPOSES ANY EXTENSIONS FOR FILING RETURNS AND PAYING TAXES ENACTED BY CONGRESS FOR MILITARY PERSONNEL PARTICIPATING IN OPERATION DESERT SHIELD AND OPERATION DESERT STORM.

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

Commission to conform

SECTION 1. (A) In the case of a taxpayer, personal representative, or trustee who is a member of the regular military, reserves, or national guard and serving in Operation Desert Shield or called to active duty as a result of Operation Desert Shield, the South Carolina Tax Commission shall conform to the actions of the Internal Revenue Service and to amendments to the Internal Revenue Code of 1986 with respect to:

(1) extensions of time to file without penalty 1990 individual income tax returns and 1990 fiduciary income tax returns; and

(2) extensions of time to pay, including any waiver of penalties and interest, 1990 individual income taxes and 1990 fiduciary income taxes.

(B) The provisions of this section extend to corporate income and license tax returns and corporate income and license taxes where all corporate officers are in the regular military, reserves, or national guard and serving in Operation Desert Shield or called to active duty as a result of Operation Desert Shield.

Property tax deadlines

SECTION 2. The time for payment of property taxes due or the time for filing property tax returns due on and after January 15, 1991, for individuals described in Section 1 is extended without penalty to June 15, 1991. If conditions warrant, the South Carolina Tax Commission may extend the filing and/or payment periods without penalty beyond June 15, 1991, but not beyond October 1, 1991.

Commission authorized

SECTION 3. The South Carolina Tax Commission may adopt for purposes of the tax laws of this State any filing date extensions for federal taxes enacted by the Congress of the United States which allow military personnel participating in Operation Desert Shield and Operation Desert Storm additional time for filing a return or paying any tax.

Time effective

SECTION 4. This joint resolution takes effect upon approval by the Governor.

Approved the 27th day of May, 1991.