SECTION 118 -
X91-STATEWIDE REVENUE
��� 118.1. (SR: Year End
Expenditures)� Unless specifically authorized herein, the appropriations
provided in Part IA of this act as ordinary expenses of the State Government
shall lapse on July 31, 2014.� State agencies are required to submit all
current fiscal year input documents and all electronic workflow for accounts
payable transactions to the Office of Comptroller General by July 14, 2014.�
Appropriations for Permanent Improvements, now outstanding or hereafter provided,
shall lapse at the end of the second fiscal year in which such appropriations
were provided, unless definite commitments shall have been made, with the
approval of the Budget and Control Board and Joint Bond Review Committee,
toward the accomplishment of the purposes for which the appropriations were
provided.� Appropriations for other specific purposes aside from ordinary
operating expenses, now outstanding or hereafter provided, shall lapse at the
end of the second fiscal year in which such appropriations were provided,
unless definite commitments shall have been made, with the approval of the
Budget and Control Board, toward the accomplishment of the purposes for which
the appropriations were provided.
��� 118.2. (SR: Titling of
Real Property)� It is the intent of the General Assembly to establish a
comprehensive central property and office facility management process to plan
for the needs of state government agencies and to achieve maximum efficiency
and economy in the use of state owned or state leased real properties.� The
Budget and Control Board is directed to identify all state owned properties
whether titled in the name of the state or an agency or department, and all
agencies and departments of state government are upon request to provide the Board
all documents related to the title and acquisition of the real properties that
are occupied or used by the agency or titled in the name of the agency.� Except
for any properties where the Board determines title should not be in the name
of the State because the properties are subject to reverter clauses or other
restraints on the property, or where the Board determines the state would be
best served by not receiving title, and with the exception of properties,
highways and roadways owned by the Department of Transportation, title of any
property held by or acquired by a state agency or department shall be titled in
the name of the state under the control of the Budget and Control Board.�
Titling in the name of the state shall not affect the operation or use of real
property by an agency.
��� This provision applies to all
state agencies and departments except: institutions of higher learning; the
Public Service Authority; the Ports Authority; the South Carolina Division of
Public Railways; the MUSC Hospital Authority; the Myrtle Beach Air Force
Redevelopment Authority; the Department of Transportation; the Midlands
Technical College Enterprise Campus Authority, the Trident Technical College
Enterprise Campus Authority; the Area Commission of Tri-County Technical
College; and the Charleston Naval Complex Redevelopment Authority.
��� This provision is
comprehensive and supersedes any conflicting provisions concerning title and
acquisition and disposition of state owned real property whether in permanent
law, temporary law or by provision elsewhere in this act.
��� The Budget and Control Board
is directed to provide to the Department of Education, funds equal to the
amount realized from the sale of the Greenville Halton Road Bus Shop property
for school bus maintenance shop relocations, construction, and shop equipment.
��� 118.3. DELETED
��� 118.4. (SR:
Contingency Reserve Fund)� (A)� There is created in the State Treasury a fund
separate and distinct from the general fund of the State, the Capital Reserve
Fund, and all other funds entitled the Contingency Reserve Fund.� All general
fund revenues accumulated in a fiscal year in excess of general appropriations
and supplemental appropriations must be credited to this fund.� Revenues
credited to this fund in a fiscal year may be appropriated by the General
Assembly.� Upon determination by the Comptroller General as to the amount to be
deposited in the Contingency Reserve Fund, the Comptroller General shall notify
the Board of Economic Advisors and the board shall recognize that amount as
surplus funds.� Revenues in this fund may be appropriated only for the purposes
provided in subsection (B).
��� (B)� (1)�� If the balance in
the general reserve fund established pursuant to Article III, Section 36 of the
Constitution of this State and Section 11-11-310 of the 1976 Code is less than
the required balance, there must be appropriated to it all amounts in the
Contingency Reserve Fund up to the total necessary to replenish the general
reserve fund.� This amount does not replace or supplant the minimum
replenishment amount otherwise required to be made to the general reserve fund.
���������� (2)�� After the
appropriation of amounts required pursuant to item (1) of this subsection, any
remaining balance may be appropriated by the General Assembly as it deems
appropriate.
��� 118.5. (SR: Criminal
Justice Academy Funding)� (A) In addition to all other assessments and
surcharges, during the current fiscal year, a five dollar surcharge to fund
training at the South Carolina Criminal Justice Academy is also levied on all
fines, forfeitures, escheatments, or other monetary penalties imposed in the
general sessions court or in magistrates� or municipal court for misdemeanor
traffic offenses or for non-traffic violations.� No portion of the surcharge
may be waived, reduced, or suspended.� The additional surcharge imposed by this
section does not apply to parking citations.
��� (B) The revenue collected
pursuant to subsection (A) must be retained by the jurisdiction, which heard or
processed the case and paid to the State Treasurer within thirty days after
receipt.� The State Treasurer shall transfer the revenue quarterly to the South
Carolina Criminal Justice Academy.
��� (C) The State Treasurer may
request the State Auditor to examine the financial records of any jurisdiction
which he believes is not timely transmitting the funds required to be paid to
the State Treasurer pursuant to subsection (B).� The State Auditor is further
authorized to conduct these examinations and the local jurisdiction is required
to participate in and cooperate fully with the examination.
��� 118.6. (SR: LGF)� For the
current fiscal year, Section 6-27-30 of the 1976 Code is suspended.
��� 118.7. (SR: Increased
Enforced Collections Carry Forward)� Unexpended funds appropriated pursuant to
Proviso 90.16 in Part IB of Act 291 of 2010 may be carried forward from the
prior fiscal year into the current fiscal year and shall be expended for the
same purposes.
��� 118.8. (SR: Health Care
Maintenance of Effort Funding)� The source of funds appropriated in this
provision is $158,000,000 from the revenue collected from the 50 cent cigarette
surcharge and deposited into the South Carolina Medicaid Reserve Fund and shall
be utilized by the Department of Health and Human Services for the Medicaid
Program�s maintenance of effort.� By this provision these funds are deemed to
have been received and are available for appropriation.
������ Unexpended funds
appropriated pursuant to this provision may be carried forward to succeeding
fiscal years and expended for the same purposes.
��� 118.9. (SR: Prohibits Public Funded Lobbyists)� All state
agencies and institutions are prohibited from using general fund appropriations
to compensate employees who engage in lobbying on behalf of the state agency or
institution.� The State Ethics Commission shall require state agencies and
institutions that report lobbying activities to the commission to certify that
the lobbying activities were not funded by general fund appropriations.
��� All state agencies and institutions are prohibited from entering into
contracts using general fund appropriations to provide lobbying services to the
agency or institution.
��� 118.10.�� (SR:
Admissions Tax)� For the current fiscal year, up to one hundred fourteen
thousand dollars in admissions tax revenue collected annually from all events
held at a NASCAR sanctioned motor speedway or racetrack that hosts at least one
race each year featuring the preeminent NASCAR cup series must be rebated to
the motorsports entertainment complex facility in the current fiscal year to
keep a NASCAR race at the motorsports entertainment complex facility.
��� 118.11.�� DELETED
��� 118.12.�� (SR: Agency Deficit Notice)� The Comptroller General
or the Office of State Budget shall (1) provide written notice to each member
of the General Assembly when it
makes a report to the Budget and Control Board concerning an agency,
department, or institution that is expending authorized appropriations at a
rate which predicts or projects a general fund deficit for the agency,
department, or institution, and (2) make monthly progress reports concerning an
agency�s, department�s, or institution�s plan to reduce or eliminate the
deficit.
��� 118.13.�� DELETED
��� 118.14.�� DELETED
��� 118.15.�� (SR: Tax
Relief Reserve Fund)� There is created the Tax Relief Reserve Fund, which shall
be separate and distinct from the General Fund. Interest accrued by the fund
must remain in the fund. Notwithstanding any other provision of law, on
December 31, 2013, the State Treasurer shall transfer funds identified in this
act from the General Fund to the Tax Relief Reserve Fund. These funds may only
be used to provide tax relief to businesses and individuals as provided by law.
Funds within the Tax Relief Reserve Fund shall be retained and carried forward
to be used for the same purpose.
��� 118.16.�� (SR: Tobacco
Settlement)� (A)��� To the extent funds are available from payments received on
behalf of the State by the Tobacco Settlement Revenue Management Authority from
the Tobacco Master Settlement Agreement (�MSA�) during calendar year 2014, the
State Treasurer is authorized and directed to transfer $1,253,000 to the
Attorney General�s Office for Diligent Enforcement and Arbitration Litigation;
$450,000 to the State Law Enforcement Division for Diligent Enforcement;
$325,000 to the Department of Revenue for Diligent Enforcement, all to enforce
Chapter 47 of Title 11, the Tobacco Escrow Fund Act.� The remaining balance
shall be transferred to the Department of Health and Human Services for
Medicaid.
��� (B)� To the extent funds are
available from payments received on behalf of the State by the Tobacco
Settlement Revenue Management Authority from the Tobacco Master Settlement
Agreement (�MSA�) during calendar year 2013, excluding funds received from
settlement of the 2003-2012 NPM Adjustments Under the Tobacco Master Settlement
Agreement, the State Treasurer is authorized and directed to transfer funds
sufficient to cover the operating expenses of the Authority and to transfer $37,372,707
to the General Fund of the State, with the remaining balance transferred to the
Department of Health of Human Services for Medicaid.
��� (C)� To the extent funds are
available to the Tobacco Settlement Revenue Management Authority following the
discharge of the Series 2008 Tobacco Bonds and all remaining uncommitted
Tobacco funds held by the State Treasurer prior to calendar year 2013, the
State Treasurer is authorized and directed to transfer $4,287,779 to the
Department of Social Services to complete development of the Child Support
Enforcement System; $4,000,000 to the Medical University of South Carolina
Hospital Authority for the Telemedicine program; and $2,000,000 to the
Department of Agriculture pursuant to Section 11-49-55 of the 1976 Code. �The
remaining balance shall be transferred to the Department of Health and Human
Services for Medicaid.
��� (D)� The requirements of
Section 11-11-170 of the 1976 Code shall be suspended for Fiscal Year 2013-2014.
��� 118.17.�� (SR:
Non-recurring Revenue)� (A) The source of revenue appropriated in this
provision is non-recurring revenue generated from the following sources:�
��� (1)�� $159,845,460 from
Fiscal Year 2012-13 unobligated general fund revenue as certified by the Board
of Economic Advisors;
��� (2)�� $1,782,396 from the LCD
Hitachi Settlement; and
��� (3)�� Funds from Settlement
of the 2003-2012 NPM Adjustments Under the Tobacco Master Settlement Agreement
which shall be transferred to the General Fund of the State.
��� This revenue is deemed to
have occurred and is available for use in Fiscal Year 2013-2014 after September
1, 2013, following the Comptroller General�s close of the state�s books on
Fiscal Year 2012-13.
��� Any
restrictions concerning specific utilization of these funds are lifted for the
specified fiscal year.� The above
agency transfers shall occur no later than thirty days after the close of the
books on Fiscal Year 2012-13 and shall be available for use in Fiscal year 2013-2014.
��� (B)� The appropriations in this provision are
listed in priority order.� Item (1) must be funded first and each remaining
item must be fully funded before any funds are allocated to the next item.�
Provided, however, that any individual item may be partially funded in the
order in which it appears to the extent that revenues are available.
��� The State Treasurer shall disburse the
following appropriations by September 30, 2013, for the purposes stated:
������ **(1)��� Part
IA - General Fund............................ $50,739,599;
������ (2)�� X22
- Local Government Fund-State Treasurer
����������������� Local
Government Fund........................... $29,999,999;
������ (3)�� H63
- Department of Education
����������������� (a)�
Governor�s School for the Arts and Humanities
����������������� ��������
Data Network Wiring............................ $187,000;
����������������� (b)�
Transportation - Fuel and Bus Parts...... $6,426,188;
����������������� (c)�
Instructional Materials........................ $22,667,978;
����������������� (d)�
4K Statewide at Risk Phase In - Districts with
����������������� ��������
75% + Poverty................................... $4,120,000;
������ (3.1)��
Of the funds appropriated above to the Department of Education for 4K Statewide
at Risk Phase In - Districts with 75% + Poverty, 35% shall be distributed to
First Steps to School Readiness for the Child Development Education Pilot
Program (CDEPP) and 65% shall be retained by the Department of Education for
the Child Development Education Pilot Program (CDEPP).
������ (4)�� H75
- School for the Deaf and the Blind
����������������� (a)�
Educational Technology.......................... $575,000;
����������������� (b)�
Distance Learning................................... $185,000;
����������������� (c)�
Audio Description Devices........................ $65,000;
����������������� (d)�
Student Response Services........................ $40,000;
����������������� (e)�
Auditory Enhancement.............................. $65,000;
����������������� (f)�
Records Management.............................. $175,000;
������ (5)�� J02
- Department of Health and Human Services
����������������� **(a)�
Nursing Homes - Rate Increase........ $5,000,000;
����������������� (b)�
SC Health Information Network
����������������� ��������
(Palmetto Project)................................. $100,000;
������ **(6)��� H03
- Commission on Higher Education
����������������� University
Center of Greenville
����������������� �
Infrastructure Development........................ $200,000;
������ (7)�� H12
- Clemson University
����������������� Student
Career Opportunity Program.......... $1,000,000;
������ (8)�� H27
- University of South Carolina
����������������� (a)�
On Your Time...................................... $2,500,000;
����������������� (b)�
SC Child Abuse Medical Response
����������������� ���
����Program................................................. $225,000;
������ (9)�� H51
- Medical University of South Carolina
����������������� (a)�
MUSC Hospital Authority-Rural
����������������� �������
Hospital Transformation........................ $400,000;
����������������� (b)�
Institute of Medicine............................... $400,000;
����������������� (c)�
Mobile Cancer Screening and
����������������� �������
Early Detection...................................... $600,000;
������ (10) H59
- State Board for Technical and
����������������� Comprehensive
Education
����������������� �
Midlands Technical -
����������������� ���
Quickjobs Program - Equipment................ $500,000;
������ **(11)� H15
- University of Charleston
����������������� Avery
Center................................................. $300,000;
������ (12) H37
- University of South Carolina - Lancaster
����������������� (a)�
Deferred Maintenance............................. $400,000;
����������������� (b)�
Parity Funding......................................... $148,400;
������ (13) H38
- University of South Carolina - Salkehatchie
����������������� Parity
Funding............................................... $118,720;
������ (14) H39
- University of South Carolina - Sumter
����������������� Parity
Funding................................................. $97,520;
������ (15) H40
- University of South Carolina - Union
����������������� Parity
Funding................................................. $59,360;
������ (16) H79
- Department of Archives and History
����������������� (a)�
Archival Technology................................. $56,957;
����������������� **(b)�
GLEAMNS - Benjamin Mays Historical
����������������� Preservation
Site - Capital Equipment.......... $200,000;
������ *(17)�� H95
- State Museum Commission
����������������� (a)�
Laurens County Museum........................ $150,000;
����������������� (b)�
SC Railroad Museum............................. $200,000;
����������������� (c)�
Greenville Children�s Museum................ $100,000;
������ (18) P36
- Patriots Point Development Authority
����������������� National
Flight Academy............................... $400,000;
������ (19) J04
- Department of Health and Environmental Control
����������������� **(a)�
SC Bleeding Disorders -
����������������� ��������
Premium Assistance Program.............. $100,000;
����������������� (b)�
Ocean Water Quality Outfall Initiative.... $750,000;
����������������� *(c)�
Women in Unity..................................... $100,000;
����������������� **(d)�
HIV Prevention - Project Faith............ $350,000;
����������������� **(e)�
Nurse Family Partnership.................... $100,000;
����������������� **(f)�
Best Chance Network and Colon Cancer
����������������� �������
Prevention Network - Proviso 34.44.. $1,500,000;
����������������� **(g)�
Stroke System of Care Act of 2011........ $50,000;
����������������� **(h)�
Donate Life SC - Organ Donor Registry $100,000;
����������������� **(i)�
James R. Clark Sickle Cell Foundation $100,000;
����������������� (j)�
State Beachfront Management Plan....... $2,000,000;
������ *(20)�� J12
- Department of Mental Health
����������������� Seahaven....................................................... $200,000;
������ **(21)� H73
- Vocational Rehabilitation
����������������� Basic
Services - Case Services...................... $500,000;
������ (22) P32
- Department of Commerce
����������������� (a)�
Deal Closing Fund.............................. $12,677,766;
����������������� (b)�
Base Closure Fund.................................. $500,000;
����������������� (c)�
Business Incubator Program................. $5,000,000;
����������������� (d)�
SC Council on Competitiveness.............. $650,000;
����������������� **(e)�
Community Development Corporation
����������������� ��������
Initiative............................................... $400,000;
������ (22.1)���� Of
the funds appropriated above to the Department of Commerce for the Business
Incubator Program, $1,000,000 shall be used to invest in technology-based
economic development projects.� The department shall develop guidelines to
administer the program and any investment made by the department shall be
accompanied by a dollar-for-dollar match from non-state appropriated funds.�
Eligible projects shall foster economic development through university
collaboration, local government participation, public-private partnership
participation, all of which is aimed at �digital interactive and immersive media�
projects throughout the state.� $400,000 shall be designated for the digital
design initiative.� Up to $300,000 may be used by the department for
administrative costs associated with this program.
������ (23) D10
- State Law Enforcement Division
����������������� (a)
�Maintenance Fees...................................... $30,000;
����������������� (b)
Law Enforcement Equipment................... $739,980;
����������������� (c)�
Vehicle Replacement............................... $720,000;
������ (24) K05
- Department of Public Safety
����������������� Vehicle
Replacement..................................... $500,000;
������ (25) N04
- Department of Corrections
����������������� (a)�
Statewide Paving.................................. $1,000,000;
����������������� (b)�
Deferred Maintenance.......................... $3,635,000;
����������������� (c)�
Security/Detention Systems and
����������������� ��������
Equipment......................................... $2,542,000;
����������������� (d)�
Inmate Security and Support Vehicles.. $1,000,000;
����������������� (e)�
Broad River Sewer System Upgrade........ $700,000;
����������������� (f)�
Food Service Institutional Equipment...... $489,357;
����������������� (g)�
Observation Towers - Lee Correctional
����������������� ��������
Institution............................................. $236,900;
����������������� (h)�
Center Pivot Irrigation System................. $100,000;
����������������� (i)�
Weapons Replacement............................... $40,000;
������ (26) P24
- Department of Natural Resources
����������������� **(a)�
Outreach Programs.............................. $200,000;
����������������� (b)�
State River Basin Study........................ $1,500,000;
����������������� (c)�
Information Technology - Phase II Upgrade
����������������� ��������
Software and Equipment Replacement $1,725,000;
����������������� (d)�
Groundwater Monitoring Clusters........... $250,000;
����������������� (e)�
Enforcement Division Vehicles............... $785,050;
����������������� (f)�
Invasive Species Control Program............. $50,000;
����������������� (g)�
Catawba/Wateree River Basin Study....... $250,000;
������ (26.1) The
funds appropriated above to the Department of Natural Resources for the State
River Basin Study Project must be used for water data collection to provide
scientific information on water resources in the state�s eight major river
basins.� The department shall, on a quarterly basis beginning October 1, 2013,
submit to the Senate Finance Committee, the House Ways and Means Committee, the
Senate Agriculture and Natural Resources Committee, and the House Agriculture,
Natural Resources and Environmental Affairs Committee, a report on the project�s
timeline, findings, and expenditure of funds.� Additionally, this information
shall be posted electronically on the Department of Natural Resources and the
Department of Health and Environmental Control websites.
������ (27) L36
- Human Affairs Commission
����������������� Computerized
Affirmative Action Management
����������������� �System
(CAAMS)......................................... $100,000;
������ *(28)�� L46
- Commission on Minority Affairs
����������������� PC
Replacement.............................................. $23,286;
������ (29) R28
- Department of Consumer Affairs
����������������� (a)�
Licensing Database
����������������� �������
Reconfiguration/Upgrade....................... $100,000;
����������������� (b)�
Identify Theft Unit - S.334................................. $1;
������ (30) R40
- Department of Motor Vehicles
����������������� ADA
Compliance.......................................... $925,000;
������ (31) D25
- Office of Inspector General
����������������� Office
Infrastructure........................................ $52,565;
������ **(32)� E04
- Office of Lieutenant Governor
����������������� Caregivers.................................................. $2,999,999;
������ (33) E08
- Secretary of State
����������������� (a)�
Board and Commissions Database Project $250,000;
����������������� (b)�
Disaster Recovery/Image Digitization........ $97,800;
������ (34) E24
- Office of Adjutant General
����������������� (a)�
Armory Maintenance and Repair Projects $650,000;
����������������� (b)�
Emergency Management Program
����������������� ��������
Improvements....................................... $375,000;
������ (35) H87
- State Library
����������������� Aid
to Counties........................................... $1,341,395;
������ *(36)�� H91
- Arts Commission
����������������� Cultural
Districts Designation Program.......... $25,000;
������ **(37)� E21
- Prosecution Coordination Commission
����������������� Centers
for Fathers and Families................. $400,000;
������ (38) N20
- Law Enforcement Training Council
����������������� Purchase
Netbooks to Replace Paper Testing... $49,000;
������ **(39)� L04
- Department of Social Services
����������������� Phyllis
Wheatley - Donaldson Center
����������������� �
Revitalization............................................... $150,000;
������ *(40)�� P16
- Department of Agriculture
����������������� Certified
South Carolina Grown Program.... $500,000;
������ *(41)�� P28
- Department of Parks, Recreation, and Tourism
����������������� Rural
Tourism Development-Cultural Visitor�s Center,
����������������� Orangeburg
County................................... $1,000,000;
������ (42) R36
- Department of Labor, Licensing, and Regulation
����������������� Urban
Search and Rescue (USAR)................ $500,000;
������ (43) U12
- Department of Transportation
����������������� (a)�
Traffic Management/Richland Electrical
����������������� Building
Construction.................................... $875,000;
����������������� (b)�
Lexington County Maintenance Complex
����������������� ��������
Land Acquisition.................................. $700,000;
����������������� (c)�
Lexington County Maintenance Complex
����������������� �������
Construction.......................................... $100,000;
����������������� (d)�
Upstate Salt Storage Facility Construction $313,500;
����������������� (e)�
Cherokee Salt Shed Construction............ $260,000;
����������������� **(f)�
Sandy Island Boat Ramp...................... $150,000;
������ **(44)� A85
- Education Oversight Committee
����������������� Partnerships
for Innovation................... $100,000; and
������ *(45)�� F03
- Budget and Control Board
����������������� Security
Lighting Upgrade............................ $453,000.
��� Unexpended
funds appropriated pursuant to this
provision may be carried forward to succeeding fiscal years and expended for
the same purposes.
��� (C)� From the escrow account established pursuant to Proviso 90.13 of
Act 310 of 2008, the remaining funds shall be used to offset any operating
shortfalls resulting from the Barnwell Low Level Waste Facility operations in
order to preserve the economic viability of the facility.� The amount
distributed to offset any operating
shortfalls shall be determined by calculating the difference between the
allowable operating costs plus adjustments as approved by the Public Service
Commission, and the access fees paid by the Atlantic Compact generators.� Funds
remaining in the account to offset operating shortfalls shall also be used to
maintain access fees to the facility for Fiscal Year 2013-2014 at the Fiscal
Year 2009-2010 level.� There shall also be paid from the escrow account the
annual dues of the Southern States Energy Board.
��� 118.18.�� (SR: Tax Deduction for Consumer Protection
Services)� (A)� In addition to the deductions allowed in Section 12-6-1140 of
the 1976 Code, there is allowed a deduction in computing South Carolina taxable
income of an individual the actual costs, but not exceeding three hundred
dollars for an individual taxpayer, and not exceeding one thousand dollars for
a joint return or a return claiming dependents, incurred by a taxpayer in the
taxable year to purchase a monthly or annual contract or subscription for
identity theft protection and identity theft resolution services.� The
deduction allowed by this item may not be claimed by an individual if the
individual deducted the same actual costs as a business expense or if the
taxpayer is enrolled in the identity theft protection and identity theft
resolution services offered free of charge by the State of South Carolina.� For
purposes of this item, �identity theft protection� means products and services
designed to prevent an incident of identify fraud or identity theft or other
protect the private of a person� personal identifying information, as defined
in Section 16-13-510(D), by precluding a third party from gaining unauthorized
acquisition of another�s personal identifying information to obtain financial
resources or other products, benefits or services; and identity theft
resolution services means products and services designed to assist persons
whose personal indentifying information, as defined by Section 16-13-510(D),
was obtained by a third party, whereby minimizing the effects of the identity
fraud or identity theft incident and restoring the person�s identity to
pre-theft status.
��� (B)� The deduction provided
in (A) is only allowed for taxpayers that filed a return with the Department of
Revenue for any taxable year after 1997 and before 2013, whether by paper or
electronic transmission, or any person whose personally identifiable
information was contained on the return of another eligible person, including
minor dependents.
��� (C)� By March fifteenth of
each year, the department shall issue a report to the Governor and the General
Assembly detailing the number of taxpayers claiming the deduction allowed by
this item in the most recent tax year for which there is an accurate figure,
and the total monetary value of the deductions claimed pursuant to this item in
that same year.
��� (D)� The department shall
prescribe the necessary forms to claim the deduction allowed by this section.�
The department may require the taxpayer to provide proof of the actual costs
and the taxpayer�s eligibility.
END OF PART IB
��� All acts or parts of acts
inconsistent with any of the provisions of Parts IA or IB of this act are
suspended for Fiscal Year 2013-2014.
��� If any part, section, subsection, paragraph, subparagraph, sentence,
clause, phrase, or word of this act is for any reason held to be
unconstitutional or invalid, such holding shall not affect the
constitutionality or validity of the remaining portions of this act, the
General Assembly hereby declaring that it would have passed this act, and each
and every part, section, subsection, paragraph, subparagraph, sentence, clause,
phrase, and word thereof, irrespective of the fact that any one or more other parts,
sections, subsections, paragraphs, subparagraphs, sentences, clauses, phrases,
or words hereof may be declared to be unconstitutional, invalid, or otherwise
ineffective.
��� Except as otherwise
specifically provided, this act takes effect July 1, 2013.
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