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H*2590 Session 107 (1987-1988)
H*2590(Rat #0243, Act #0170 of 1987) General Bill, By House Ways and Means
General Appropriations Bill.-st
03/10/87 House Introduced, read first time, placed on calendar
without reference HJ-901
03/10/87 House Special order, set for Monday, March 16, 1987 HJ-928
03/16/87 House Amended HJ-1039
03/16/87 House Debate interrupted HJ-1076
03/17/87 House Amended HJ-1096
03/17/87 House Debate interrupted HJ-1117
03/18/87 House Amended HJ-1131
03/18/87 House Debate interrupted HJ-1180
03/19/87 House Amended HJ-1197
03/19/87 House Debate interrupted HJ-1275
03/20/87 House Amended HJ-1303
03/20/87 House Read second time HJ-1367
03/24/87 House Read third time and sent to Senate HJ-1401
03/25/87 Senate Introduced and read first time SJ-1020
03/25/87 Senate Referred to Committee on Finance SJ-1023
05/11/87 Senate Committee report: Favorable with amendment
Finance SJ-1778
05/12/87 Senate Debate interrupted
05/13/87 Senate Amended SJ-1822
05/13/87 Senate Debate interrupted SJ-1830
05/14/87 Senate Amended SJ-1853
05/14/87 Senate Read second time SJ-1868
05/14/87 Senate Ordered to third reading with notice of
amendments SJ-1868
05/18/87 Senate Amended SJ-1931
05/18/87 Senate Debate interrupted SJ-1951
05/19/87 Senate Amended SJ-1969
05/19/87 Senate Debate interrupted SJ-1987
05/20/87 Senate Amended SJ-2020
05/20/87 Senate Debate interrupted SJ-2046
05/21/87 Senate Amended SJ-2064
05/21/87 Senate Debate interrupted SJ-2099
05/22/87 Senate Amended SJ-2192
05/22/87 Senate Debate interrupted SJ-2266
05/23/87 Senate Amended SJ-2268
05/23/87 Senate Read third time SJ-2287
05/23/87 Senate Returned SJ-2287
05/26/87 House Senate amendment amended HJ-3135
05/26/87 House Returned HJ-3136
05/26/87 Senate Non-concurrence in House amendment SJ-2309
05/26/87 House House insists upon amendment and conference
committee appointed Reps. McLellan, Kirsh & Toal
HJ-3185
05/26/87 Senate Conference committee appointed Sens. Dennis,
Waddell, and Lindsay SJ-2314
06/01/87 House Free conference powers granted HJ-3391
06/01/87 House Free conference committee appointed McLellan,
Kirsh & Toal HJ-3392
06/02/87 Senate Free conference powers granted SJ-2545
06/02/87 Senate Free conference committee appointed Sens. Dennis,
Waddell, and Lindsay SJ-2545
06/03/87 House Free conference report received HJ-3648
06/03/87 House Recommitted to free conference committee HJ-3663
06/03/87 House Reconsider vote whereby recommitted to free
conf. comm HJ-3667
06/03/87 House Free conference report adopted HJ-3677
06/03/87 Senate Free conference report received SJ-2766
06/03/87 Senate Free conference report adopted SJ-2767
06/03/87 Senate Ordered enrolled for ratification SJ-2767
06/04/87 Ratified R 243
06/22/87 Certain items vetoed by Governor
07/08/87 Act No. 170
No. 170
(R243, H2590)
AN ACT TO MAKE APPROPRIATIONS TO MEET THE ORDINARY EXPENSES OF THE
STATE
GOVERNMENT FOR THE FISCAL YEAR BEGINNING JULY 1, 1987, AND FOR OTHER
PURPOSES;
TO PROVIDE FURTHER FOR THE OPERATION OF THE STATE GOVERNMENT
DURING THE FISCAL
YEAR; TO APPROPRIATE FUNDS ALLOTTED TO THE STATE GOVERNMENT UNDER
THE PUBLIC
WORKS EMPLOYMENT ACT OF 1976 (FEDERAL); TO AMEND SECTION 12-7-1910,
CODE OF LAWS
OF SOUTH CAROLINA, 1976, RELATING TO THE REQUIREMENT FOR INDIVIDUAL
TAXPAYERS TO
MAKE DECLARATIONS AND PAY ESTIMATED TAXES, SO AS TO EXTEND THE
REQUIREMENT TO
TRUSTS AND ESTATES REGARDLESS OF THE AMOUNT OF GROSS INCOME AND TO
AMEND SECTIONS
12-11-40 AND 12-13-60, RELATING RESPECTIVELY TO BANK AND SAVINGS AND
LOAN
ASSOCIATION TAXES, SO AS TO REQUIRE THOSE INSTITUTIONS TO MAKE
DECLARATIONS OF
ESTIMATED TAX AND MAKE ESTIMATED TAX PAYMENTS; TO AMEND SECTIONS
12-21-2720, AS
AMENDED, 12-21-2726, AND 12-21-2734, RELATING TO COIN-OPERATED DEVICES
AND
MACHINES, AND OTHER AMUSEMENTS, SO AS TO INCREASE FROM THREE
HUNDRED SIXTY-FIVE
DOLLARS TO SIX HUNDRED DOLLARS THE LICENSE ON ANY MACHINE OF THE
NONPAYOUT TYPE,
IN-LINE PEN GAME, OR VIDEO GAME WITH FREE PLAY FEATURE, AND TO
PROVIDE THAT A
LICENSE FOR THEM MAY BE DISPLAYED IN THE PREMISES SHOWING THE TYPE
OF MACHINE,
THE NUMBER OF MACHINES, AND THE LOCATION SHOWING THE ADDRESS OF
THE MACHINES, AND
TO CHANGE DATES RELATIVE TO OBTAINING LICENSES, TO PROVIDE AN
ALTERNATE SIX MONTH
LICENSE WHICH IS NONREFUNDABLE AND MAY NOT BE PRORATED FOR
ONE-HALF THE REGULAR
ANNUAL FEE, TO AMEND THE 1976 CODE BY ADDING SECTIONS 12-21-2721,
12-21-2748, AND
12-21-2750 SO AS TO PROVIDE THAT COIN-OPERATED MACHINES LICENSED
PURSUANT TO
SECTION 12-21-2720 ARE NOT SUBJECT TO CONFISCATION PURSUANT TO SECTION
12-21-2712
FOR VIOLATIONS OF SECTIONS 16-19-30, 16-19-40, 16-19-50, OR 16-19-130, TO
REQUIRE
COIN-OPERATED MACHINES OR DEVICES TO HAVE AFFIXED TO THEM
IDENTIFICATION OF THE
OWNER OR OPERATOR TO REQUIRE RECORDKEEPING, THE MAINTENANCE OF
LEASE OR
CONTRACTUAL AGREEMENT INFORMATION, TO REQUIRE INSPECTION ACCESS,
AND TO PROVIDE
PENALTIES; TO AMEND SECTION 59-20-50, RELATING TO THE REQUIREMENT THAT
TEACHERS'
SALARIES BE MAINTAINED AT THE SOUTHEASTERN AVERAGE, SO AS TO PROVIDE
THAT THE
CALCULATION FOR SOUTH CAROLINA TEACHERS' BASE SALARIES INCLUDES ALL
LOCAL TEACHER
SUPPLEMENTS AND ALL INCENTIVE PAY; TO AMEND SECTION 59-6-20, AS
AMENDED, RELATING
TO THE DUTIES OF THE GOVERNOR AND STATE SUPERINTENDENT OF
EDUCATION IN REVIEWING
THE EDUCATION IMPROVEMENT ACT AND CREATION OF THE PUBLIC
ACCOUNTABILITY DIVISION,
SO AS TO CHANGE THE DATE FOR ELIMINATION OF THE DIVISION FROM THREE
YEARS FROM
THE DATE OF IMPLEMENTATION OF THE ACT TO SIX YEARS, TO PROVIDE FOR
THE DUTIES OF
THE DEPUTY SUPERINTENDENT, AND TO REVISE THE DUTIES OF THE DIVISION;
TO PROVIDE
THAT ANY UNEXPENDED BUDGET AMOUNTS IN THE EDUCATION IMPROVEMENT
ACT FUND IN
FISCAL YEAR 1987-88 AND IN SUBSEQUENT FISCAL YEARS MUST BE ALLOCATED
TO THE
SCHOOL BUILDING AID PROGRAM; TO AMEND THE 1976 CODE BY ADDING
SECTION 12-19-75
SO AS TO IMPOSE A SIXTY DOLLAR PROCESSING AND HANDLING FEE ON THE
TAX RETURNS OF
CORPORATIONS AND ORGANIZATIONS TAXED AS CORPORATIONS AND TO ALLOW
CORPORATE
INCOME TAX PAID AS A CREDIT AGAINST THE FEE; TO AMEND SECTION 12-21-380,
AS
AMENDED, RELATING TO TAXES ON INSTRUMENTS OF CONVEYANCE OF REALTY
SO AS TO
INCREASE THE TAX FROM ONE DOLLAR AND TEN CENTS FOR EACH FIVE
HUNDRED DOLLARS OF
CONSIDERATION TO ONE DOLLAR AND THIRTY CENTS FOR EACH FIVE HUNDRED
DOLLARS OF
CONSIDERATION AND TO PROVIDE THAT THE TWENTY CENTS INCREASE MUST
BE DEPOSITED TO
THE GENERAL FUND OF THE STATE; TO AMEND SECTION 12-19-70, RELATING TO
THE ANNUAL
CORPORATION LICENSE FEES, SO AS TO INCREASE THE MINIMUM ANNUAL
LICENSE FEE; TO
DEFINE "EARNED SURPLUS" FOR PURPOSES OF THE SECTION; TO
PROVIDE FOR THE
CALCULATION OF THE LICENSE FEE FOR A BANK HOLDING COMPANY AND A
SAVINGS AND LOAN
HOLDING COMPANY, AND TO DEFINE CERTAIN OTHER TERMS FOR THE
PURPOSES OF THIS
SECTION; TO AMEND SECTION 48-47-175, RELATING TO THE SOUTHEAST
INTERSTATE
LOW-LEVEL RADIOACTIVE WASTE MANAGEMENT COMPACT AND THE TAX ON
LOW-LEVEL
RADIOACTIVE WASTE DISPOSAL, SO AS TO CHANGE THE AMOUNT OF TAX
IMPOSED ON EACH
CUBIC FOOT OF LOW-LEVEL RADIOACTIVE WASTE DISPOSED OF IN THIS STATE
FROM FOUR
DOLLARS A CUBIC FOOT TO SIX DOLLARS A CUBIC FOOT; TO AMEND SECTION
61-9-310, AS
AMENDED, RELATING TO PERMITS AND FILING FEES TO SELL BEER OR WINE, SO
AS TO
INCREASE THE FILING FEE FROM ONE TO TWO HUNDRED DOLLARS AND TO
INCREASE THE
RETAIL LICENSE FEE FROM ONE HUNDRED TWENTY-FIVE TO TWO HUNDRED
DOLLARS; TO AMEND
SECTION 12-35-1550, RELATING TO THE DISPOSITION OF SALES TAX REVENUES, SO
AS TO
REQUIRE ALL MONIES APPROPRIATED FROM THE SOUTH CAROLINA EDUCATION
IMPROVEMENT ACT
OF 1984 FUND WHICH ARE DISBURSED BY THE STATE DEPARTMENT OF
EDUCATION TO BE
APPROPRIATED IN ONE DIVISION OF THE STATE EDUCATION DEPARTMENT
SECTION OF THE
ANNUAL GENERAL APPROPRIATIONS ACT; TO AMEND THE 1976 CODE BY ADDING
ARTICLE 39
IN CHAPTER 3 OF TITLE 56, RELATING TO MOTOR VEHICLE REGISTRATION AND
LICENSING,
SO AS TO PROVIDE FOR COMMEMORATIVE FIFTIETH ANNIVERSARY BIG APPLE
AND SHAG MOTOR
VEHICLE LICENSE PLATES AND TO PROVIDE A FEE FOR THE PLATE; TO PROVIDE
THAT THE
ALCOHOLIC BEVERAGE CONTROL COMMISSION MAY NOT GENERATE ANY
LICENSE FEES TO BE
DEPOSITED IN THE STATE GENERAL FUND THROUGH THE ISSUANCE OF LICENSES
OR PERMITS
FOR ON OR OFF PREMISES CONSUMPTION WHICH AUTHORIZE ALCOHOLIC
LIQUOR, BEER, OR
WINE TO BE SOLD ON A DRIVE-THROUGH OR CURB SERVICE BASIS; TO AMEND
SECTION
9-1-1810, AS AMENDED, RELATING TO COST OF LIVING ADJUSTMENTS IN
BENEFITS PAID TO
RETIRED MEMBERS OF THE SOUTH CAROLINA RETIREMENT SYSTEM, SO AS TO
REDEFINE
"CONSUMER PRICE INDEX"; TO AMEND SECTION 56-3-3710, RELATING
TO THE
ISSUANCE OF LICENSE PLATES BEARING THE SYMBOL OF A COLLEGE OR
UNIVERSITY OF THIS
STATE, SO AS TO FURTHER PROVIDE FOR THE TYPES OF VEHICLES WHICH
QUALIFY FOR THESE
PLATES, AND TO REVISE THE FEES FOR THESE PLATES AND THE REQUIRED
DATES OF
REVALIDATION; TO AMEND SECTION 38-5-1250, RELATING TO THE TAX LEVY ON
FIRE
INSURANCE COMPANIES FOR THE PURPOSE OF CERTAIN INSPECTIONS AND
INVESTIGATIONS BY
THE CHIEF INSURANCE COMMISSIONER, SO AS TO INCREASE THIS TAX; TO
AMEND THE 1976
CODE BY ADDING SECTION 9-1-60 SO AS TO ALLOW THE STATE RETIREMENT
SYSTEM AND
POLITICAL SUBDIVISIONS WHICH ARE EMPLOYERS UNDER THE SYSTEM TO
DEVELOP AND
IMPLEMENT A FLEXIBLE BENEFITS PLAN AND TO PROVIDE THAT THE PLAN MAY
NOT DECREASE
CONTRIBUTIONS PAID TO OR BENEFITS PAID BY THE SYSTEM; TO AMEND THE
1976 CODE BY
ADDING SECTION 50-13-1936 SO AS TO PROVIDE THAT IN THE EVENT THE
FEDERAL
GOVERNMENT CEASES TO OPERATE THE WALHALLA FISH HATCHERY, THE
WILDLIFE AND MARINE
RESOURCES DEPARTMENT MAY ACCEPT AND MAINTAIN OPERATIONS OF THE
FACILITY BY
CHARGING A FEE THAT IS SUFFICIENT TO COVER THE COST OF OPERATING THE
FACILITY;
TO AMEND ARTICLE 1 OF CHAPTER 25 OF TITLE 59, RELATING TO GENERAL
PROVISIONS FOR
SCHOOL TEACHERS, INCLUDING QUALIFICATIONS FOR TEACHING, BY ADDING
SECTION
59-25-25 SO AS TO PROVIDE THAT A PERSON WHO RECEIVED A BACHELOR'S
DEGREE PRIOR
TO 1982-83 AND HAS COMPLETED ALL REQUIREMENTS FOR INITIAL TEACHER
CERTIFICATION,
WITH CERTAIN EXCEPTIONS, AND HAD AT LEAST ONE FULL YEAR OF K-12
CLASSROOM
TEACHING EXPERIENCE PRIOR TO 1982-83 MAY REQUEST THAT TWO YEARS'
TEACHING
EXPERIENCE BE USED IN LIEU OF STUDENT TEACHING FOR CERTIFICATION
PURPOSES UNDER
CERTAIN STATED CONDITIONS; TO AMEND SECTION 12-35-516, RELATING TO
MAXIMUM SALES
AND USE TAX ON CERTAIN ITEMS, SO AS TO PROVIDE THAT THE LIMIT
APPLICABLE TO SALES
OF AIRCRAFT APPLIES TO AN UNASSEMBLED AIRCRAFT TO BE ASSEMBLED BY
THE PURCHASER
BUT DOES NOT APPLY TO ITEMS TO BE ADDED TO THE UNASSEMBLED AIRCRAFT;
TO AMEND
SECTION 27-17-30, RELATING TO THE PRESUMPTION OF ABANDONMENT OF
PROPERTY HELD BY
A BANK OR OTHER BUSINESS, SO AS TO DECREASE FROM SEVEN TO FIVE YEARS
THE PERIOD
AFTER WHICH ABANDONMENT IS PRESUMED, AND TO PROVIDE FOR THE PERIOD
AFTER WHICH
PROPERTY IS CONSIDERED MATURED; TO AMEND SECTION 27-17-40, RELATING TO
THE
PRESUMPTION OF ABANDONMENT OF PROPERTY HELD BY OR OWING TO
INSURANCE COMPANIES,
SO AS TO DECREASE FROM SEVEN TO FIVE YEARS THE PERIOD AFTER WHICH
ABANDONMENT IS
PRESUMED; TO AMEND SECTION 27-17-50, RELATING TO THE PRESUMPTION OF
ABANDONMENT
OF PROPERTY HELD BY A UTILITY, SO AS TO DECREASE FROM SEVEN YEARS TO
ONE YEAR THE
TIME AFTER WHICH A DEPOSIT IS PRESUMED ABANDONED AND FROM SEVEN TO
FIVE YEARS THE
PERIOD AFTER WHICH A REFUND IS PRESUMED ABANDONED; TO AMEND
SECTION 27-17-80,
RELATING TO THE PRESUMPTION OF ABANDONMENT OF INTANGIBLE PERSONAL
PROPERTY HELD
BY A FIDUCIARY, SO AS TO DECREASE FROM SEVEN TO FIVE YEARS THE PERIOD
AFTER WHICH
ABANDONMENT IS PRESUMED; TO AMEND SECTION 27-17-90, RELATING TO THE
PRESUMPTION
OF ABANDONMENT OF INTANGIBLE PERSONAL PROPERTY HELD BY A
GOVERNMENT OFFICER OR
AGENCY, SO AS TO DECREASE FROM SEVEN YEARS TO ONE YEAR THE PERIOD
AFTER WHICH THE
PROPERTY IS PRESUMED ABANDONED; TO AMEND SECTION 27-17-100, RELATING
TO THE
PRESUMPTION OF ABANDONMENT OF INTANGIBLE PERSONAL PROPERTY HELD
OR OWING IN THE
USUAL COURSE OF AN OWNER'S BUSINESS, SO AS TO DECREASE FROM SEVEN TO
FIVE YEARS
THE PERIOD AFTER WHICH ABANDONMENT IS PRESUMED; TO AMEND SECTION
27-17-110,
RELATING TO THE PRESUMPTION OF ABANDONMENT OF FUNDS HELD BY
FEDERAL AGENCIES, SO
AS TO REDUCE FROM SEVEN YEARS TO ONE YEAR THE PERIOD AFTER WHICH
THE FUNDS ARE
PRESUMED ABANDONED; TO AMEND SECTION 27-17-170, RELATING TO
RECORDKEEPING
RELATING TO ABANDONED PROPERTY, SO AS TO REVISE THE REQUIREMENTS; TO
AMEND
SECTION 27-17-250, RELATING TO EXAMINATION OF RECORDS, SO AS TO REVISE
THE
REQUIREMENTS; TO AMEND SECTION 27-17-270, RELATING TO PENALTY FOR
FAILURE TO MAKE
REPORT OR DELIVER PROPERTY, SO AS TO REVISE THE PENALTIES; AND TO
AMEND SECTION
27-17-310, RELATING TO BANK SERVICE CHARGES, SO AS TO PROVIDE THAT
SERVICE
CHARGES MAY NOT BE IMPOSED IN EXCESS OF ONE DOLLAR A MONTH EXCEPT
WHERE A WRITTEN
AGREEMENT SO PROVIDES; TO AMEND TITLE 59 BY ADDING CHAPTER 48 SO AS
TO PROVIDE
FOR A SPECIAL SCHOOL OF SCIENCE AND MATHEMATICS; TO AMEND SECTION
59-20-40,
RELATING TO THE DETERMINATION OF ANNUAL ALLOCATIONS TO SCHOOL
DISTRICTS UNDER THE
EDUCATION FINANCE ACT OF 1977, SO AS TO REVISE THE ORDER OF PRIORITY IN
ALLOCATING THE FUNDING OF WEIGHTED PUPIL UNIT INCREMENTS FOR
COMPENSATORY AND
REMEDIAL PROGRAMS; TO AMEND SECTION 12-7-20, AS AMENDED, RELATING TO
DEFINITIONS
FOR PURPOSES OF THE STATE INCOME TAX, SO AS TO CONFORM THEM TO THE
APPROPRIATE
PROVISIONS OF THE INTERNAL REVENUE CODE OF 1986; TO AMEND SECTION
12-7-210,
RELATING TO THE STATE INCOME TAX RATES AND BRACKETS, SO AS TO DELETE
THE TWO
PERCENT BRACKET, REVISE THE BRACKETS AND DELETE PROVISIONS MADE
OBSOLETE BY
CONFORMING STATE INCOME TAX LAWS TO THE INTERNAL REVENUE CODE OF
1986; TO AMEND
SECTION 12-7-230, RELATING TO THE STATE CORPORATE INCOME TAX, SO AS TO
REDUCE THE
RATE IN PHASES FROM SIX TO FIVE PERCENT; TO AMEND SECTION 12-7-430, AS
AMENDED,
RELATING TO STATE ADJUSTMENTS TO FEDERAL GROSS, ADJUSTED GROSS, AND
TAXABLE
INCOME, SO AS TO ADOPT, EFFECTIVE FOR TAXABLE YEARS BEGINNING AFTER
1987, THE
PROVISIONS OF FEDERAL LAW RELATING TO CITIZENS WORKING ABROAD, AND
TO DELETE
PROVISIONS RELATING TO ADJUSTMENTS TO BASIS RESULTING FROM THE
FORMER FEDERAL
INVESTMENT TAX CREDIT; TO AMEND SECTION 12-7-435, AS AMENDED,
RELATING TO
DEDUCTIONS FROM SOUTH CAROLINA TAXABLE INCOME, SO AS TO LIMIT THE
DEDUCTION
ALLOWED FOR CERTAIN RETIREMENT BENEFITS OF POLICEMEN AND FIREMEN
TO BENEFITS PAID
BY COUNTY AND MUNICIPAL RETIREMENT PLANS IN THIS STATE; TO AMEND
SECTION
12-7-450, AS AMENDED, RELATING TO SOUTH CAROLINA INCOME TAXATION OF
NONRESIDENTS,
SO AS TO CONFORM IT TO THE PROVISIONS OF THE INTERNAL REVENUE CODE
OF 1986; TO
AMEND SECTION 12-7-455, AS AMENDED, RELATING TO TRANSITION PROVISIONS
FOR
PURPOSES OF ACT 101 OF 1985, THE SOUTH CAROLINA INCOME TAX FEDERAL
CONFORMING
AMENDMENTS OF 1985, SO AS TO CORRECT A DATE FOR PURPOSES OF
DEPRECIATION; TO
PROVIDE FOR TAXATION OF CERTAIN CAPITAL GAINS OF SUBCHAPTER
"S"
CORPORATIONS AND TO CONFORM IT TO THE PROVISIONS OF THE INTERNAL
REVENUE CODE OF
1986; TO AMEND SECTION 12-7-1510, RELATING TO INCOME TAX RETURN FILING
REQUIREMENTS, SO AS TO CONFORM IT TO THE INCOME THRESHOLDS OF THE
INTERNAL
REVENUE CODE OF 1986; TO AMEND CHAPTER 7 OF TITLE 12 OF THE 1976 CODE,
RELATING
TO THE STATE INCOME TAX, BY ADDING ARTICLE 10, SO AS TO CONSOLIDATE
ALL EXISTING
INCOME TAX CREDITS INTO THE NEW ARTICLE BY REDESIGNATING SECTIONS
12-7-615,
12-7-616, 12-7-617, 12-7-618, 12-7-619, AND 12-7-2410 AS, RESPECTIVELY, SECTIONS
12-7-1215, 12-7-1220, 12-7-1225, 12-7-1230, 12-7-1235, AND 12-7-1240 OF THE 1976
CODE; TO AMEND THE 1976 CODE BY ADDING SECTION 12-7-1210, SO AS TO
PROVIDE FOR
A STATE INCOME TAX CREDIT FOR JOINT RETURN FILERS WHO BOTH WORK; TO
AMEND SECTION
12-7-2260 RELATING TO RETURNED AND UNCLAIMED REFUND CHECKS, SO AS TO
REVISE THE
VOIDING PROCEDURE; TO AMEND SECTION 12-9-110, RELATING TO STATE INCOME
TAX
WITHHOLDING, SO AS TO ALLOW TAXPAYERS TO CLAIM ADDITIONAL
WITHHOLDING EXEMPTIONS;
TO AMEND SECTIONS 12-13-20, AS AMENDED, AND 12-13-30, RELATING TO THE
SAVINGS AND
LOAN ASSOCIATION TAX, SO AS TO CONFORM IT TO THE PROVISIONS OF THE
INTERNAL
REVENUE CODE OF 1986 AND REDUCE THE TAX RATE FROM EIGHT TO SIX
PERCENT; TO AMEND
THE 1976 CODE BY ADDING SECTION 12-35-555 SO AS TO PROVIDE THAT THE
SALES TAX ON
A SALE OF A NEW OR USED AUTOMOBILE IN THIS STATE TO A RESIDENT OF
ANOTHER STATE
WHO INTENDS TO REGISTER THE VEHICLE IN HIS STATE OF RESIDENCE IS THE
TAX THAT
WOULD BE DUE ON THE SALE IN THE PURCHASER'S STATE OF RESIDENCE BUT
NOT MORE THAN
THE SALES TAX THAT WOULD OTHERWISE BE ON THE SALE IN THIS STATE; TO
AMEND THE
1976 CODE BY ADDING SECTION 12-35-815 SO AS TO ALLOW AS A CREDIT AGAINST
USE TAX
DUE THE AMOUNT OF SALES TAX PAID ON TANGIBLE PERSONAL PROPERTY
PURCHASED IN
ANOTHER STATE FOR USE IN THIS STATE IF THE STATE OF PURCHASE ALLOWS A
SIMILAR
CREDIT; TO AMEND SECTION 12-35-550, AS AMENDED, RELATING TO EXEMPTIONS
FROM THE
SALES TAX, SO AS TO DELETE THE EXEMPTION FOR SALES OF VEHICLES
PURCHASED IN THIS
STATE BY NONRESIDENTS FOR IMMEDIATE USE IN ANOTHER STATE; TO AMEND
THE 1976 CODE
BY ADDING SECTIONS 12-54-45 AND 12-54-55 SO AS TO MAKE IT UNLAWFUL FOR A
TAXPAYER
TO FURNISH FALSE INFORMATION OR FAIL TO PROVIDE CURRENT INFORMATION
TO HIS
EMPLOYER FOR THE PURPOSE OF DETERMINING STATE INCOME TAX
WITHHOLDING AND TO
PROVIDE A PENALTY FOR VIOLATIONS AND TO PROVIDE FOR A PENALTY FOR
UNDERPAYMENT
OF ESTIMATED TAXES; TO AMEND SECTIONS 12-54-20 AND 12-54-70, RELATING TO
INTEREST
ON UNDERPAYMENTS, SO AS TO REVISE THE METHOD OF CALCULATION AND
PROVIDE FOR
UNDERPAYMENTS ON AMOUNTS PAID WITH TENTATIVE RETURNS; TO AMEND
ACT 101 OF 1985,
AS AMENDED, THE SOUTH CAROLINA INCOME TAX FEDERAL CONFORMING
AMENDMENTS OF 1985,
SO AS TO UPDATE REFERENCES TO THOSE PROVISIONS OF THE INTERNAL
REVENUE CODE OF
1986 SPECIFICALLY NOT ADOPTED FOR STATE INCOME TAX PURPOSES; TO
AUTHORIZE THE TAX
COMMISSION TO REINSTATE FOR GOOD CAUSE SHOWN THE INVENTORY TAX
EXEMPTION LOST BY
A TAXPAYER FAILING TO MAKE A TIMELY RETURN FOR ACCOUNTING PERIODS
ENDING AFTER
JANUARY 30, 1986; IF THE TAXPAYER APPLIES FOR REINSTATEMENT BEFORE
OCTOBER 1,
1987; AND TO REPEAL SECTIONS 12-7-706, 12-7-707, 12-7-708, AND 12-7-709
RELATING
TO RENEWABLE ENERGY TAX CREDIT; TO AMEND SECTION 40-15-50, SO AS TO
REMOVE THE
ANNUAL LIMITATION ON THE AMOUNT OF PER DIEM PAID TO MEMBERS OF THE
STATE BOARD
OF DENTISTRY, TO ESTABLISH A SPECIAL ADMINISTRATIVE FUND IN THE STATE
TREASURER'S
OFFICE FOR THE PAYMENT OF ADMINISTRATIVE COSTS, TO LIMIT THE AMOUNT
THAT CAN BE
DEPOSITED TO THE FUND TO TWENTY THOUSAND DOLLARS AND TO REQUIRE
THE APPROVAL OF
THE BUDGET AND CONTROL BOARD ON DISBURSEMENTS FROM THE FUND; TO
AMEND SECTION
11-9-15, RELATING TO THE PROHIBITION ON THE USE OF STATE FUNDS TO
SPONSOR
FUNCTIONS AT CLUBS THAT PRACTICE DISCRIMINATION IN MEMBERSHIP POLICY,
SO AS TO
PROHIBIT REIMBURSEMENT FROM PUBLIC FUNDS FOR EXPENSES INCURRED BY
STATE OFFICERS
OR EMPLOYEES AT CLUBS OR ESTABLISHMENTS WHICH PRACTICE
DISCRIMINATION IN
MEMBERSHIP POLICY; TO AMEND SECTION 59-20-40, RELATING TO THE
DETERMINATION OF
ANNUAL ALLOCATIONS TO SCHOOL DISTRICTS UNDER THE EDUCATION FINANCE
ACT OF 1977,
SO AS TO DELETE AN INCENTIVE PAYMENT DISTRIBUTION TO TEACHERS HAVING
CLASS 1 OR
HIGHER CERTIFICATES; TO AMEND SECTION 44-56-160, RELATING TO THE
HAZARDOUS WASTE
CONTINGENCY FUND, SO AS TO PROVIDE THAT FUNDS HELD FOR IMPACTED
COUNTIES UNDER
THE FUND BE DISBURSED QUARTERLY INSTEAD OF ANNUALLY AND TO CREATE
THE PINEWOOD
HAZARDOUS WASTE CONTINGENCY FUND AND PROVIDE A METHOD BY WHICH
THE FUND IS
FINANCED; TO AMEND SECTION 9-9-40(2), RELATING TO THE RETIREMENT
SYSTEM FOR
MEMBERS OF THE GENERAL ASSEMBLY, SO AS TO PROVIDE THAT SERVICE
CREDIT EARNED AS
GOVERNOR OR LIEUTENANT GOVERNOR SUBSEQUENT TO SERVICE IN THE
GENERAL ASSEMBLY
SHALL COUNT TOWARD THE EIGHT YEARS' RETIREMENT SERVICE CREDIT; TO
AMEND TITLE 48,
RELATING TO ENVIRONMENTAL PROTECTION AND CONSERVATION, BY ADDING
CHAPTER 6 SO AS
TO CREATE THE WATER POLLUTION REVOLVING FUND AND PROVIDE FOR ITS
FUNCTIONS,
DUTIES, AND POWERS; AND TO REPEAL CHAPTER 5 OF TITLE 48, RELATING TO
FINANCIAL
AID FOR SEWAGE TREATMENT PROJECTS; TO AMEND THE 1976 CODE BY ADDING
SECTION
59-24-130, SO AS TO INCLUDE THE ADMINISTRATIVE HEAD OF A VOCATIONAL
CENTER IN THE
DEFINITION OF "PRINCIPAL" FOR PURPOSES OF THE SCHOOL PRINCIPAL
INCENTIVE PROGRAM AND THE SCHOOL ADMINISTRATOR EVALUATION
PROGRAM; TO AMEND
SECTION 8-11-82, AS AMENDED, RELATING TO RETIREMENT AS AFFECTING
ELIGIBILITY FOR
THE STATE HEALTH INSURANCE PLAN, SO AS TO PROVIDE THAT ANY RETIRED
MEMBER OF THE
GENERAL ASSEMBLY WHO LEAVES OFFICE OR RETIRES AND WHO IS VESTED IN
THE GENERAL
ASSEMBLY RETIREMENT SYSTEM IS ELIGIBLE FOR THE STATE HEALTH
INSURANCE PLAN; TO
AMEND SECTIONS 24-23-210 AND 24-23-220, RELATING TO FUNDING THE
COMMUNITY
CORRECTIONS PROGRAM AND THE VICTIM'S COMPENSATION FUND BY
ADDITIONAL ASSESSMENTS
TO FINES FOR CERTAIN CRIMINAL OFFENSES, SO AS TO INCREASE THE AMOUNT
OF THESE
ASSESSMENTS, TO DELETE CERTAIN LANGUAGE, AND TO PROVIDE FOR THE
DISPOSITION OF
THE ASSESSMENTS; TO AMEND ARTICLE 1 OF CHAPTER 7 OF TITLE 42, RELATING
TO THE
STATE WORKERS' COMPENSATION FUND, BY ADDING SECTION 42-7-75 SO AS TO
REQUIRE
STATE AGENCIES TO PAY WORKERS' COMPENSATION PREMIUMS ACCORDING TO
SECTION 42-7-70
AS DETERMINED BY THE STATE WORKERS' COMPENSATION FUND, REQUIRE THE
STATE
TREASURER TO PAY MONTHLY FROM THE GENERAL FUND TO THE STATE
WORKERS' COMPENSATION
FUND NECESSARY FUNDS TO COVER OPERATING EXPENSES AND CLAIMS,
REQUIRE THE STATE
WORKERS' COMPENSATION FUND TO CERTIFY QUARTERLY TO THE BUDGET AND
CONTROL BOARD
THE STATE'S LIABILITY FOR THE BENEFIT CLAIMS ACTUALLY PAID TO
CLAIMANTS WHO ARE
EMPLOYEES OF ANY AGENCY OR POLITICAL SUBDIVISION OF THIS STATE AND
WHO ARE
ENTITLED TO SUCH PAYMENT UNDER STATE LAW, PROVIDE THAT THE AMOUNT
CERTIFIED MUST
BE REMITTED TO THE STATE WORKERS' COMPENSATION FUND, AND REQUIRE
THE STATE
TREASURER AND COMPTROLLER GENERAL TO PAY FROM THE GENERAL FUND
OF THE STATE TO
THE STATE WORKERS' COMPENSATION FUND ANY NECESSARY FUNDS TO COVER
ACTUAL BENEFIT
CLAIMS PAID DURING ANY FISCAL YEAR WHICH EXCEED THE AMOUNTS PAID IN
FOR THIS
PURPOSE BY THE VARIOUS AGENCIES; TO AMEND ARTICLE 1, CHAPTER 35, OF
TITLE 12,
RELATING TO THE RETAIL LICENSE, SALES AND USE TAXES AND DEFINITIONS,
BY ADDING
SECTION 12-35-95 SO AS TO PROVIDE THAT "RETAILER" INCLUDES A
"NONRESIDENT RETAILER", DEFINE A NONRESIDENT RETAILER, AND
PROVIDE,
AMONG OTHER THINGS, FOR THE MANNER IN WHICH THIS NONRESIDENT
RETAILER SHALL
COLLECT THE TAX IMPOSED AND BE LICENSED AS A RETAILER AS REQUIRED BY
CHAPTER 35
OF TITLE 12; TO PROVIDE FOR THE CODE COMMISSIONER TO REPORT ANNUALLY
TO THE
LEGISLATIVE COUNCIL EXPENDITURES FROM APPROVED ACCOUNTS
APPROPRIATED TO THE
COUNCIL IN THE GENERAL APPROPRIATIONS ACT, AND TO PROVIDE THAT THE
POSITION OF
CODE COMMISSIONER DOES NOT CONSTITUTE AN OFFICE REFERRED TO IN
SECTION 3, ARTICLE
VI, OF THE STATE CONSTITUTION; TO AMEND SECTIONS 9-1-1790 AND 9-11-90,
BOTH AS
AMENDED, RELATING TO THE SOUTH CAROLINA RETIREMENT SYSTEM AND THE
SOUTH CAROLINA
POLICE OFFICERS RETIREMENT SYSTEM, SO AS TO INCREASE THE AMOUNT A
RETIRED MEMBER
WHO RETURNS TO COVERED EMPLOYMENT MAY EARN WITHOUT AFFECTING HIS
BENEFITS FROM
EIGHT THOUSAND DOLLARS TO EIGHT THOUSAND FIVE HUNDRED DOLLARS; TO
AMEND SECTION
59-39-160, RELATING TO ACADEMIC REQUIREMENTS FOR PARTICIPATION IN
INTERSCHOLASTIC
ACTIVITIES IN GRADES NINE THROUGH TWELVE, SO AS TO EXTEND ELIGIBILITY
TO A
STUDENT PASSING FIVE ACADEMIC COURSES AND WHO MAINTAINED AN
OVERALL PASSING
AVERAGE FOR ALL COURSES TAKEN IN THE PRECEDING SEMESTER; TO AMEND
SECTION 31,
PART II OF ACT 540 OF 1986, THE GENERAL APPROPRIATIONS ACT, RELATING TO
INSURANCE
COMPANY LICENSE FEES AND PREMIUM TAXES, SO AS TO REMOVE DIVIDENDS
FROM THE
COMPUTATION OF TOTAL PREMIUMS FOR PURPOSES OF THE PREMIUM TAX AND
TO PROVIDE THAT
RETALIATORY PROVISIONS APPLY TO A FOREIGN INSURER TRANSACTING
BUSINESS IN THIS
STATE REGARDLESS OF WHETHER A SIMILAR SOUTH CAROLINA INSURER IS
LICENSED TO
TRANSACT BUSINESS IN THE  FOREIGN COMPANY'S STATE OF DOMICILE, TO
PROVIDE THAT
COMPARISONS OF TAXES AND OTHER OBLIGATIONS MUST BE BASED ON AN
ITEM-BY-ITEM
COMPARISON BETWEEN SOUTH CAROLINA TAXES AND OBLIGATIONS AND
SIMILAR TAXES AND
OBLIGATIONS OF THE FOREIGN INSURER'S STATE OF DOMICILE, AND TO
PROVIDE THAT
MUNICIPAL TAXES AND FEES MAY NOT BE CONSIDERED IN THE COMPARISONS;
TO AMEND
ARTICLE 1, CHAPTER 5, OF TITLE 38, RELATING TO INSURANCE COMPANIES AND
CERTIFICATE OF AUTHORITY AND OTHER REQUIREMENTS FOR DOING BUSINESS,
BY ADDING
SECTION 38-5-220 SO AS TO PROVIDE THAT AN INSURANCE COMPANY EXEMPT
FROM FEDERAL
INCOME TAX PURSUANT TO SECTION 501(c)(3) OR (4) OF THE INTERNAL REVENUE
CODE OF
1986, AND WHICH INSURES ONLY CHURCHES AND THEIR PROPERTY, IS EXEMPT
FROM CERTAIN
INSURANCE TAX LEVIES UNDER CERTAIN CONDITIONS; AND TO PROVIDE THAT
IF ANY
PROVISION OR PART OF THIS SECTION IS HELD INVALID, THE REMAINDER OF
THE SECTION
IS NOT AFFECTED; TO AMEND SECTION 23-31-140, RELATING TO THE
COMPLETION AND
CONTENTS OF AN APPLICATION REQUIRED PRIOR TO THE PURCHASE OF A PISTOL
AND FURTHER
RESTRICTIONS ON THE PURCHASE, SO AS TO PROVIDE EXCEPTIONS UNDER
WHICH A PERSON
IS ALLOWED TO PURCHASE MORE THAN ONE PISTOL DURING EACH THIRTY-DAY
PERIOD, AND
TO PROVIDE THE CONDITIONS UNDER WHICH A LAW ENFORCEMENT AGENCY OR
PRIVATE
SECURITY COMPANY MAY PURCHASE MORE THAN ONE PISTOL DURING A THIRTY
DAY PERIOD;
AND TO REPEAL SECTION 23-31-195 RELATING TO APPLICATION FOR AND
ISSUANCE OF A
PISTOL COLLECTOR'S LICENSE; TO AMEND SECTION 11-35-40, RELATING TO
APPLICATION
OF THE SOUTH CAROLINA CONSOLIDATED PROCUREMENT CODE, SO AS TO
EXTEND THE
APPLICATION OF THE CODE TO ACTIONS OF FOUNDATIONS OR ELEEMOSYNARY
ORGANIZATIONS
USING STATE FUNDS FOR CAPITAL IMPROVEMENTS FOR A STATE AGENCY OR
INSTITUTION; TO
AMEND SECTION 56-3-2010, RELATING TO PERSONALIZED LICENSE PLATES, SO AS
TO
PROVIDE THAT REGULAR PERSONALIZED PLATES MUST BE ISSUED AS AN
ANNUAL LICENSE
PLATE ON A STAGGERED MONTHLY BASIS WITH A MONTHLY EXPIRATION
STICKER, TO PROVIDE
FOR A DECEMBER THIRTY-FIRST EXPIRATION OF LICENSE PLATES ISSUED TO
LEGISLATORS
AND MEMBERS OF STATE BOARDS AND COMMISSIONS, TO LIMIT BY WEIGHT
THOSE TRUCKS
ELIGIBLE FOR PERSONALIZED LICENSE PLATES, AND TO AUTHORIZE
PERSONALIZED LICENSE
PLATES FOR MOTORCYCLES; TO AMEND SECTION 56-3-2020, RELATING TO THE
AMOUNT AND
DISPOSITION OF THE FEE FOR A PERSONALIZED LICENSE PLATE, SO AS TO
REQUIRE PAYMENT
OF THE FEE AT THE TIME OF APPLICATION AND TO PROHIBIT REFUNDS AFTER
THE PLATE IS
MANUFACTURED; AND TO AMEND SECTION 56-3-2030, RELATING TO
REGULATIONS AND
PROHIBITIONS WITH RESPECT TO PERSONALIZED LICENSE PLATES, SO AS TO
DELETE THE
ANNUAL DEADLINE FOR APPLICATION; TO AMEND CHAPTER 3 OF TITLE 56,
RELATING TO
MOTOR VEHICLE REGISTRATION AND LICENSING, BY ADDING ARTICLE 22 SO AS
TO AUTHORIZE
SPECIAL LICENSE PLATES TO BE ISSUED TO MEMBERS OF MUNICIPAL AND
COUNTY COUNCILS
AND TO PROVIDE PENALTIES FOR CERTAIN VIOLATIONS; TO PERMIT VEHICLES
COMMONLY
KNOWN AS GOLF CARTS TO OPERATE ON SECONDARY HIGHWAYS AND STREETS
WITHIN TWO MILES
OF THE RESIDENCE OF THE OWNER DURING DAYLIGHT HOURS ONLY UPON
ISSUANCE OF A
PERMIT AND PAYMENT OF A FEE AND PROOF OF FINANCIAL RESPONSIBILITY; TO
AMEND
SECTION 48-23-135, RELATING TO AUTHORIZING THE FORESTRY COMMISSION TO
BORROW
MONEY, SO AS TO PROVIDE FOR FINANCING ADDITIONAL SEEDLING
PRODUCTION FACILITIES,
INCREASE THE AUTHORIZED LOAN AMOUNT, AND REVISE THE TERMS OF THE
LOAN; TO AMEND
SECTION 12-35-550, AS AMENDED, RELATING TO SALES TAX EXEMPTIONS, SO AS
TO FURTHER
DEFINE "MANUFACTURERS" AND "MANUFACTURING" FOR
PURPOSES OF
SALES TAX EXEMPTIONS PERTAINING TO THE SALE OF CERTAIN FUEL AND TO
THE SALE OF
ELECTRICITY; TO AMEND SECTION 12-35-710, RELATING TO THE
ACCOMMODATIONS TAX, SO
AS TO EXEMPT MEALS AND OTHER SPECIAL ITEMS IN PROMOTIONAL TOURIST
PACKAGES AND
THE RENTAL OF MEETING ROOMS FROM THE DEFINITION OF TRANSIENT
ACCOMMODATIONS TO
WHICH THE ACCOMMODATIONS TAX APPLIES; TO AMEND SECTIONS 40-11-130,
40-11-200, AND
40-11-230, RELATING TO GENERAL OR MECHANICAL CONTRACTORS' LICENSE
FEES, PRIME
CONTRACTORS' BIDDERS' LICENSE FEES, AND RENEWAL FEES, SO AS TO
INCREASE THE FEES;
TO AMEND ACT 540 OF 1986, THE GENERAL APPROPRIATIONS ACT, BY REPEALING
THE
REQUIREMENT FOR THE DEPARTMENT OF EDUCATION TO TRANSFER EDUCATION
IMPROVEMENT ACT
FUNDS TO THE COMMISSION ON HIGHER EDUCATION FOR TEACHER
RECRUITMENT; TO AMEND
SECTION 12-7-616, RELATING TO THE JOBS CREATION TAX CREDIT, SO AS TO
REQUIRE
COUNTIES TO BE RANKED AS LESS DEVELOPED, MODERATELY DEVELOPED, AND
DEVELOPED
AREAS BASED ON THE COMBINATION OF PER CAPITA INCOME AND LEVELS OF
EMPLOYMENT, AND
TO PROVIDE A ONE THOUSAND DOLLAR TAX CREDIT FOR EACH NEW JOB MORE
THAN TEN
CREATED IN LESS DEVELOPED COUNTIES, A SIX HUNDRED DOLLAR TAX CREDIT
FOR EACH NEW
JOB MORE THAN EIGHTEEN ADDED IN MODERATELY DEVELOPED COUNTIES,
AND TO PROVIDE A
THREE HUNDRED DOLLAR TAX CREDIT FOR EACH NEW JOB MORE THAN FIFTY
ADDED IN
DEVELOPED COUNTIES; AND TO AMEND THE 1976 CODE BY ADDING SECTION
11-1-25, SO AS
TO REQUIRE THE STATE TREASURER TO REPORT MONTHLY ON EARNINGS ON
STATE INVESTMENTS
TO THE WAYS AND MEANS COMMITTEE OF THE HOUSE OF REPRESENTATIVES
AND THE SENATE
FINANCE COMMITTEE, WITH A COPY TO THE COMPTROLLER GENERAL, AND TO
REQUIRE THE
STATE TREASURER AND THE COMPTROLLER GENERAL TO REPORT QUARTERLY
TO THE SAME
COMMITTEES THE LOCATION AND AMOUNT OF INTEREST EARNED ON STATE
INVESTMENTS.
Be it enacted by the General Assembly of the State of South Carolina:
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