S 25 Session 109 (1991-1992)
S 0025 Joint Resolution, By Passailaigue
A Joint Resolution proposing an amendment to Article X of the Constitution of
South Carolina, 1895, relating to finance and taxation, by adding an
appropriately numbered Section so as to provide that laws enacted to maintain
conformity of the state income tax with the provisions of the federal income
tax may not result in increases or decreases in the state income tax liability
of similar representative classes of individual and corporate taxpayers.
09/10/90 Senate Prefiled
09/10/90 Senate Referred to Committee on Finance
01/08/91 Senate Introduced and read first time SJ-31
01/08/91 Senate Referred to Committee on Finance SJ-31
A JOINT RESOLUTION
PROPOSING AN AMENDMENT TO ARTICLE X OF THE
CONSTITUTION OF SOUTH CAROLINA, 1895, RELATING TO
FINANCE AND TAXATION, BY ADDING AN APPROPRIATELY
NUMBERED SECTION SO AS TO PROVIDE THAT LAWS
ENACTED TO MAINTAIN CONFORMITY OF THE STATE
INCOME TAX WITH THE PROVISIONS OF THE FEDERAL
INCOME TAX MAY NOT RESULT IN INCREASES OR
DECREASES IN THE STATE INCOME TAX LIABILITY OF
SIMILAR REPRESENTATIVE CLASSES OF INDIVIDUAL AND
CORPORATE TAXPAYERS.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. It is proposed that Article X of the Constitution of this
State be amended by adding an appropriately numbered section to read:
"Section ( ). No law enacted to maintain conformity of the
state income tax with the provisions of the federal income tax may result
in increases or decreases in the state income tax liability of similar
representative classes of individual and corporate taxpayers."
SECTION 2. The proposed amendment must be submitted to the
qualified electors at the next general election for representatives. Ballots
must be provided at the various voting precincts with the following
words printed or written on the ballot:
"Must Article X of the Constitution of this State relating to
finance and taxation be amended by adding an appropriately numbered
section so as to provide that laws enacted to maintain conformity of the
state income tax with the provisions of the federal income tax may not
result in increases or decreases in the state income tax liability of similar
representative classes of individual and corporate taxpayers?
Yes []
No []
Those voting in favor of the question shall deposit a ballot with a check
or cross mark in the square after the word 'Yes' and those voting against
the question shall deposit a ballot with a check or cross mark in the
square after the word 'No'."
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