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Part 1B SECTION 118 - X910 - STATEWIDE REVENUE
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SECTION 118 - X910 - STATEWIDE REVENUE
118.1. (SR: Year End Cutoff) 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, 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 Department of Administration 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 department 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 department 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 department 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 Department of Administration. 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 Department of Administration 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. (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 Section 36, Article III 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. 118.4. (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. 118.5. (SR: Health Care Maintenance of Effort Funding) The revenue collected from the fifty cent cigarette surcharge and deposited into the South Carolina Medicaid Reserve Fund 118.6. (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 further prohibited from 118.7. (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. In addition, any sports facility that hosts at least one preeminent Womens Tennis Association-sanctioned tournament or any sports facility that operates as the home venue for a professional soccer team that participates in the United Soccer Leagues, second division or higher, must be rebated to the facility half of its admissions tax revenue for the fiscal year and used by that facility for marketing the events held at the facility. 118.8. (SR: Agency Deficit Notice) The Comptroller General or the Executive Budget Office shall (1) provide written notice to each member of the General Assembly when it makes a report 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 agencys, departments, or institutions plan to reduce or eliminate the deficit. 118.9. (SR: Tax Relief Reserve Fund) (A) 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, (B) In the event that, by July 1, 2018, no law has been enacted to specifically conform State tax law with respect to changes made to the Internal Revenue Code of 1986 due to the congressional enactment of the Tax Cuts and Jobs Act, P.L. 115-97, then in the current fiscal year, the Executive Director of the Revenue and Fiscal Affairs Office each month shall certify the amount by which actual general fund revenues have exceeded the amount forecast according to the revenue estimate that had been most recently certified as of April 10, 2018. This certification must be limited to the amount of excess revenue, if any, that is directly attributable to not conforming to the Tax Cuts and Jobs Act by July 1, 2018, if applicable. Each monthly certification must be promptly provided to the Governor, the Comptroller General, the State Treasurer, the President Pro Tempore of the Senate, the Speaker of the House of Representatives, the Chairman of the House Ways and Means Committee, and the Chairman of the Senate Finance Committee. Upon receipt of each certification and subject to the availability of funds, the State Treasurer shall immediately transfer, but not disperse, the certified amount from the general fund to the Tax Relief Reserve Fund. In any month in which actual general fund revenues are less than the amount forecasted by the estimate that had been most recently certified as of April 10, 2018, no transfer pursuant to this proviso may be made. 118.10. (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 anothers 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 identifying 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 persons 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 taxpayers eligibility. 118.11. (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) (1) $1,253,000 to the Attorney Generals Office for Diligent Enforcement and Arbitration Litigation; $450,000 to the State Law Enforcement Division for Diligent Enforcement; and $325,000 to the Department of Revenue for Diligent Enforcement, all to enforce Chapter 47 of Title 11, the Tobacco Escrow Fund Act; and (2) The remaining balance shall be transferred to a restricted account authorized solely for use by the Department of Health and Human Services for the Medicaid program. Earnings on this fund must be credited to the fund and balances may be carried forward from the prior fiscal year for the same purpose. (B) The requirements of Section 11-11-170 of the 1976 Code shall be suspended for 118.12. (SR: One Dollar Appropriations) Funds appropriated in the amount of one dollar by this act shall not be disbursed. The Comptroller General shall adjust the affected agencys chart of accounts accordingly, if necessary. 118.13. (SR: Nonrecurring Revenue) ( 118.14. (SR: Lottery Reserve Trust Fund) DELETED 118.15. (SR: Nonrecurring Revenue) (A) The source of revenue appropriated in subsection (B) is nonrecurring revenue generated from the following sources: (1) $16,567,887 from Fiscal Year 2017-18 Debt Service Lapse; (2) $4,119,137 from the Litigation Recovery Account; (3) $293,301 from Fiscal Year 2017-18 Capital Reserve Fund Lapse (Per SC Code 11-11-320); and (4) $61,128,017 from Fiscal Year 2018-19 Unobligated Debt Service. 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 2017-18 and shall be available for use in Fiscal Year 2018-19. This revenue is deemed to have occurred and is available for use in Fiscal Year 2018-19 after September 1, 2018, following the Comptroller Generals close of the states books on Fiscal Year 2017-18. (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, 2018, for the purposes stated: (1) H630 - Department of Education (a) Bus Lease $ 2,527,812; (b) Governors School for the Arts and the Humanities Fire Protection Component Upgrade $ 480,000; (c) Governors School for the Arts and the Humanities Core Switch Replacement $ 65,000; (d) Low Achieving Schools, Proviso 1A.51 $ 125,000; (2) P320 - Department of Commerce (a) Deal Closing Fund $ 3,500,000; (b) Applied Research Centers $ 500,000; (c) Military Base Task Force $ 600,000; (d) Locate SC $ 4,000,000; (e) Economic Development Hubs and Community Development Infrastructure $ 1,300,000; (3) J020 - Department of Health and Human Services Medical Contracts $ 4,000,000; (4) P120 - Forestry Commission Firefighting Equipment $ 1,000,000; (5) J040 - Department of Health and Environmental Control (a) Water Quality $ 2,100,000; (b) M.A.D. USA Men Against Domestic Violence $ 150,000; (c) SC Cervical Cancer Awareness Initiative $ 130,000; (6) E280 - Election Commission Special Election Fund Recoupment $ 650,000; (7) H710 - Wil Lou Gray Opportunity School Capital Improvements $ 500,000; (8) P240 - Department of Natural Resources (a) Statewide Public Wildlife and Fisheries Management Projects....................................... $ 1; (b) Natural Resources Significant Sites Grant Program (Proviso 47.12) $ 1,000,000; (9) H210 - Lander University Lander Equestrian Center PTSD Program............................................................................. $ 1; (10) H590 - State Board for Technical and Comprehensive Education Orangeburg-Calhoun Technical College Nursing Cooperative Program with Claflin University $ 200,000; (11) H910 - Arts Commission SC Childrens Theatre $ 500,000; (11.1) The funds appropriated to the Arts Commission above in item (11) for the SC Childrens Theatre must be matched 2:1 by the organization and the Arts Commission must verify that the organization has matched the funds prior to disbursement. (12) H790 - Department of Archives and History (a) Conservation of South Carolinas Constitutions $ 200,000; (b) Charleston Library Society Beaux Arts Building $ 250,000; (c) Historic Buildings Preservation $ 750,000; (13) N120 - Department of Juvenile Justice Child Advocacy Centers $ 100,000; (14) C050 - Administrative Law Court Technology Upgrades $ 80,000; (15) N200 - Law Enforcement Training Council Criminal Justice Academy Clothing and Equipment for Expansion of Training..................... $ 1; (16) H950 - State Museum IT Equipment $ 69,000; (17) B040 - Judicial Department Digital Recording (5 Court Rooms) $ 220,000; (18) E210 - Prosecution Coordination Commission Case Management System $ 1,600,000; (19) D100 - State Law Enforcement Division (a) Forensics Equipment $ 26,000; (b) First Responder PTSD Treatment $ 500,000; (20) K050 - Department of Public Safety (a) Rifles for Highway Patrol $ 500,000; (b) Local Law Enforcement Grants $ 1,500,000; (21) N040 - Department of Corrections Security Systems and Equipment Repairs and Upgrades $ 3,050,590; (22) H030 - Commission on Higher Education Statewide Higher Education Repair and Renovation Fund (Proviso 11.22) $ 19,900,000; (23) H180 - Francis Marion University (a) Medical and Health Education Classroom Complex $ 5,000,000; (b) Honors College $ 2,100,000; (24) L040 - Department of Social Services Florence Crittenton $ 150,000; (25) P160 - Department Agriculture Statewide Agribusiness Infrastructure $ 210,000; (26) P400 - S C Conservation Bank Conservation Bank Trust $ 1,500,000; (27) R360 - Department of Labor, Licensing and Regulation Local Fire Department Grants $ 400,000; (28) Y140 - State Ports Authority Jasper Ocean Terminal Port $ 2,000,000; (29) E200 - Office of the Attorney General IT/Infrastructure Upgrades $ 400,000; (30) P280 - Department of Parks, Recreation and Tourism (a) State Park Maintenance Needs $ 2,600,000; (b) Parks and Recreation Development Fund $ 3,119,137; (c) International African American Museum $ 5,000,000; (d) Murrells Inlet Channel Clearing $ 300,000; (e) Morris Island Lighthouse $ 175,000; (30.1) The Department of Parks, Recreation, and Tourism is directed to transfer the funds appropriated above in item 30 for the International African American Museum to the Department of Administration, Executive Budget Office which must hold such funds in a restricted account. Release of the funding shall be contingent upon documentation submitted by the City of Charleston certifying all necessary funds for project implementation are deposited in accounts of the City. The certification must include documentation that the financial plan of $25 million from the City of Charleston and the County of Charleston combined is attained as cash deposits. Also, the certification must include documentation that the financial plan of $25 million from private donations is attained as cash deposits. (30.2) Of the funds appropriated to the Department of Parks, Recreation and Tourism above in item (30)(b) for the Parks and Recreation Development Fund, the department shall allocate thirty thousand dollars to each county area as the minimum distribution. Three-quarters of the remaining funds must be allocated to each county area on a per capita basis according to the annual population estimates for counties, and one-quarter may be used by the department for planning, development, and renovation of new state parks and recreation facilities. (31) D500 - Department of Administration (a) State-Owned Building Maintenance $ 2,000,000; (b) Office of Veterans Affairs - Low Country Veterans Group $ 25,000; (32) E160 - Office of State Treasurer S.1067 Palmetto Trust Fund $ 3,000,000; (33) E240 - Office of Adjutant General (a) Statewide Readiness Centers - Female Latrines (12) $ 225,000; (b) Standalone Kitchens $ 150,000; (c) POV Parking Improvements $ 75,000; (d) Infrastructure Improvements $ 325,000; (34) R400 - Department of Motor Vehicles Act 40 of 2017 Implementation Costs $ 330,800; and (35) R600 - Department of Employment and Workforce (C) Unexpended funds appropriated pursuant to this provision may be carried forward to succeeding fiscal years and expended for the same purposes. 118.16. (SR: Prohibits Publicly Funded Consultants) Without prior approval from the State Fiscal Accountability Authority, all state agencies and institutions are prohibited from using public funds to employ the former head of a state agency for consulting on subject matter related to the scope of the persons employment as an agency head. 118.17. (SR: Contingency Reserve Fund) (A) The source of revenue appropriated in subsection (B) is from the funds earned in Fiscal Year 2017-18 and deposited into the Contingency Reserve Fund in Fiscal Year 2018-19. This revenue is deemed to have occurred and is available for use in Fiscal Year 2018-19 after September 1, 2018, following the Comptroller Generals close of the states books on Fiscal Year 2017-18. (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, 2018, for the purposes stated: (1) P320 - Department of Commerce Minority Business Development $ 100,000; (2) J200 - Department of Mental Health Crisis Stabilization $ 500,000; (3) R360 - Department of Labor, Licensing, and Regulation (a) Marsh Dover Rescue Substation $ 150,000; (b) Jasper EMS Building Repair $ 200,000; (4) H790 - Department of Archives and History Springtown Historical School $ 50,000; (5) U300 - Division of Aeronautics General Aviation Airports Match Funds $ 2,500,000; (6) H240 - South Carolina State University Truth Hall Repairs and Renovations $ 2,000,000;.......................................................................................................................... and (7) F300 - Statewide Employee Benefits Employee Bonus $ 10,659,725. (7.1) From the funds appropriated to Statewide Employee Benefits for Employee Bonus, effective on the first pay date that occurs on or after October 16, 2018, the Department of Administration shall allocate to state agencies $10,659,725 to provide for a one-time lump sum bonus. Each permanent state employee, in a full-time equivalent position, who has been in continuous state service for at least six months prior to July 1, 2018, and who earns $50,000 or less, shall receive a $500 one-time lump sum payment. This payment is not a part of the state employees base salary and is not earnable compensation for purposes of employer or employee contributions to respective retirement systems. This appropriation may be used for payments to employees only in the same ratio as the employees base salary is paid from appropriated sources and the employing agency shall pay the bonus for federal and other funded full-time equivalent position employees from federal or other funds available to the agency in the proportion that such funds are the source of the employees salary. The earnings limitation in Proviso 117.55 of this act do not apply to this bonus. (7.2) Notwithstanding any other provision of this section, if the Contingency Reserve Fund revenues are not sufficient to provide a $500 bonus, the amount for each qualifying employee shall be reduced equally. However, if the revenues are not sufficient to provide at least a $100 bonus, then the provisions of this item do not apply. (C) Unexpended funds appropriated pursuant to this provision may be carried forward to succeeding fiscal years and expended for the same purposes. END OF PART IB
All acts or parts of acts inconsistent with any of the provisions of Part IA or Part IB of this act are suspended for Fiscal Year 2018-19. 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, 2018. |