H*4774(Rat #0261, Act #0229 of 2008)  General Bill, By Littlejohn, Brantley, 
Whipper, Anthony, Bales, Bowers, Breeland, Clyburn, Erickson, Hardwick, 
Herbkersman, Hodges, Hosey, Jefferson, Kelly, Loftis, Lowe, Mack, Mahaffey, 
Owens, Phillips, Rice, W.D. Smith, Williams and Witherspoon
 AN ACT TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION
 12-6-3750 SO AS TO PROVIDE FOR A NONREFUNDABLE INCOME TAX CREDIT FOR ANY MEAT
 PACKER, BUTCHER, OR PROCESSING PLANT LICENSED OR PERMITTED BY THIS STATE OR
 THE UNITED STATES DEPARTMENT OF AGRICULTURE THAT, DURING THE TAX YEAR FOR
 WHICH THE CREDIT IS CLAIMED, HAD A VALID CONTRACT WITH A NONPROFIT
 ORGANIZATION TO PROCESS DEER FOR DONATION TO ANY CHARITABLE ORGANIZATION
 ENGAGED IN DISTRIBUTING FOOD TO THE NEEDY, AND TO PROVIDE THAT THE AMOUNT OF
 THE CREDIT SHALL BE FIFTY DOLLARS FOR EACH CARCASS PROCESSED AND DONATED. -
 ratified title

   02/27/08  House  Introduced and read first time HJ-49
   02/27/08  House  Referred to Committee on Ways and Means HJ-49
   04/02/08  House  Committee report: Favorable Ways and Means HJ-4
   04/03/08  House  Read second time HJ-35
   04/03/08  House  Unanimous consent for third reading on next
                     legislative day HJ-39
   04/03/08         Scrivener's error corrected
   04/04/08  House  Read third time and sent to Senate HJ-2
   04/09/08  Senate Introduced and read first time SJ-11
   04/09/08  Senate Referred to Committee on Finance SJ-11
   04/23/08  Senate Committee report: Favorable Finance SJ-27
   04/24/08  Senate Read second time SJ-29
   04/29/08  Senate Read third time and enrolled SJ-50
   05/08/08         Ratified R 261
   05/14/08         Vetoed by Governor
   05/21/08  House  Veto overridden by originating body Yeas-78 
                     Nays-23 HJ-124
   05/22/08  Senate Veto overridden Yeas-45  Nays-0
   06/02/08         Copies available
   06/02/08         Effective date 05/22/08
   06/04/08         Act No. 229

(A229, R261, H4774)

AN ACT TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 12-6-3750 SO AS TO PROVIDE FOR A NONREFUNDABLE INCOME TAX CREDIT FOR ANY MEAT PACKER, BUTCHER, OR PROCESSING PLANT LICENSED OR PERMITTED BY THIS STATE OR THE UNITED STATES DEPARTMENT OF AGRICULTURE THAT, DURING THE TAX YEAR FOR WHICH THE CREDIT IS CLAIMED, HAD A VALID CONTRACT WITH A NONPROFIT ORGANIZATION TO PROCESS DEER FOR DONATION TO ANY CHARITABLE ORGANIZATION ENGAGED IN DISTRIBUTING FOOD TO THE NEEDY, AND TO PROVIDE THAT THE AMOUNT OF THE CREDIT SHALL BE FIFTY DOLLARS FOR EACH CARCASS PROCESSED AND DONATED.

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

Income tax credit for processing donated deer

SECTION    1.    Chapter 6, Title 12 of the 1976 Code is amended by adding:

"Section 12-6-3750.    (A)    Beginning with the year 2008, there shall be allowed a nonrefundable credit against taxes imposed by this chapter for a meat packer, butcher, or processing plant licensed or permitted by this State or the United States Department of Agriculture that, during the tax year for which the credit is claimed, had a valid contract with any nonprofit organization to process deer for donation to any charitable organization engaged in distributing food to the needy. No portion of the donated deer shall be used by a commercial enterprise. The amount of the credit shall be fifty dollars for each carcass processed and donated. The credit must be claimed in the year earned and may not be carried to any other taxable year.

(B)    For the purposes of this section, 'process' means to skin, cut, bone, grind, package, or perform any butchering tasks necessary to prepare the meat for distribution and consumption. The processing must take place in a licensed or permitted establishment."

Time effective

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

Ratified the 8th day of May, 2008.

Vetoed by the Governor -- 5/14/08.

Veto overridden by House -- 5/21/08.

Veto overridden by Senate -- 5/22/08.