H 3441 General Bill, By D.A. Wright, M.O. Alexander, J.J. Bailey, R.A. Barber, 
J.M. Baxley, D.M. Beasley, D.W. Beatty, Cato, K.S. Corbett, T.L. Farr, 
R.C. Fulmer, S.E. Gonzales, H.M. Hallman, D.N. Holt, M.F. Jaskwhich, 
J.C. Johnson, K.G. Kempe, Koon, Lanford, McCraw, Meacham, Phillips, Quinn, 
J. Rama, Sharpe, R. Smith, C.L. Sturkie, Vaughn, S.S. Wofford and R.M. Young
 A Bill to amend Section 12-7-435, as amended, Code of Laws of South Carolina,
 1976, relating to deductions from taxable income so as to provide a deduction
 for attorney fees and court costs involved in the adoption of a child.

   02/06/91  House  Introduced and read first time HJ-9
   02/06/91  House  Referred to Committee on Ways and Means HJ-10
   04/09/91  House  Tabled in committee

A BILL

TO AMEND SECTION 12-7-435, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO DEDUCTIONS FROM TAXABLE INCOME, SO AS TO PROVIDE A DEDUCTION FOR ATTORNEY FEES AND COURT COSTS INVOLVED IN THE ADOPTION OF A CHILD.

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

SECTION 1. Section 12-7-435 of the 1976 Code, as last amended by Act 189 of 1989, is further amended by adding an appropriately lettered item to read:

"( ) Not to exceed five thousand dollars for attorney fees and court costs involved in the adoption of a child paid by the adoptive parent."

SECTION 2. This act takes effect upon approval by the Governor.