H 3296 General Bill, By Lanford, Allison, Bailey, H. Brown, C.D. Chamblee, 
Cooper, R.S. Corning, T.L. Farr, H.G. Hutson, Littlejohn, C.V. Marchbanks, 
Rhoad, Robinson, D. Smith and C.C. Wells
 A Bill to amend Section 12-7-435, as amended, Code of Laws of South Carolina,
 1976, relating to the allowable deductions from South Carolina taxable income
 of an individual, so as to allow as a deduction the amount paid by the
 taxpayer/noncustodial parent as child support.

   01/28/93  House  Introduced and read first time HJ-5
   01/28/93  House  Referred to Committee on Ways and Means HJ-5

A BILL

TO AMEND SECTION 12-7-435, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE ALLOWABLE DEDUCTIONS FROM SOUTH CAROLINA TAXABLE INCOME OF AN INDIVIDUAL, SO AS TO ALLOW AS A DEDUCTION THE AMOUNT PAID BY THE TAXPAYER/NONCUSTODIAL PARENT AS CHILD SUPPORT.

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 Part II, Section 3 of Act 171 of 1991, is further amended by adding an appropriately lettered item to read:

"( ) The amount paid by the taxpayer, who is the noncustodial parent, as child support pursuant to an order of the family court of this State."

SECTION 2. Upon approval by the Governor, Section 1 of this act is effective for taxable years beginning after 1992.