H 3551 General Bill, By Simrill
 A BILL TO AMEND SECTION 12-6-3330, CODE OF LAWS OF SOUTH CAROLINA, 1976,
 RELATING TO THE TWO WAGE EARNER CREDIT FOR MARRIED INDIVIDUALS FILING A JOINT
 RETURN, SO AS TO PROVIDE THAT IF ONE SPOUSE DOES NOT WORK OUTSIDE THE HOME AND
 HAS NO EARNED INCOME, ANY TAXABLE INCOME OF THAT SPOUSE QUALIFIES FOR PURPOSES
 OF DETERMINING THIS CREDIT.

   02/14/01  House  Introduced and read first time HJ-6
   02/14/01  House  Referred to Committee on Ways and Means HJ-6

TO AMEND SECTION 12-6-3330, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE TWO WAGE EARNER CREDIT FOR MARRIED INDIVIDUALS FILING A JOINT RETURN, SO AS TO PROVIDE THAT IF ONE SPOUSE DOES NOT WORK OUTSIDE THE HOME AND HAS NO EARNED INCOME, ANY TAXABLE INCOME OF THAT SPOUSE QUALIFIES FOR PURPOSES OF DETERMINING THIS CREDIT.

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

SECTION    1.    Section 12-6-3330 of the 1976 Code is amended by adding:

    "(E)    If one spouse does not work outside the home and has no earned income, the requirement that the income of that spouse be earned for purposes of the two wage earner credit for married individuals does not apply and any taxable income of that spouse qualifies for purposes of determining this credit."

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