S 0156 General Bill, By Passailaigue
 A BILL TO AMEND SECTION 12-6-40, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA,
 1976, RELATING TO DEFINITIONS FOR PURPOSES OF THE STATE INCOME TAX, SO AS TO
 UPDATE THE REFERENCE DATE WHEREBY THIS STATE ADOPTS VARIOUS PROVISIONS OF THE
 INTERNAL REVENUE CODE OF 1986.

   01/14/97  Senate Introduced and read first time SJ-141
   01/14/97  Senate Referred to Committee on Finance SJ-141
   03/12/97  Senate Committee report: Favorable with amendment
                     Finance SJ-16
   03/13/97  Senate Amended SJ-31
   03/13/97  Senate Read second time SJ-31
   03/18/97  Senate Read third time and sent to House SJ-11
   03/19/97  House  Introduced and read first time HJ-29
   03/19/97  House  Referred to Committee on Ways and Means HJ-29

March 13, 1997

S. 156

S. Printed 3/13/97--S.

Read the first time January 14, 1997.

A BILL

TO AMEND TITLE 12, RELATING TO TAXATION, BY ADDING CHAPTER 62, SO AS TO PROVIDE FOR THE "PROPERTY TAX REDUCTION WORK ACT"; TO PERMIT TAXPAYERS TO REDUCE THEIR PROPERTY TAX DEBT UNDER CERTAIN CIRCUMSTANCES BY BECOMING "RESIDENT ASSOCIATES" WORKING PART-TIME FOR THE COUNTY IN LIMITED POSITIONS.

Amend Title To Conform

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

SECTION 1. Title 12 of the 1976 Code is amended by adding:

Section 12-62-100. This act is known and may be cited as the 'Property Tax Reduction Work Act.'

Section 12-62-110. The General Assembly finds and declares that:

(1) Property taxes remain one of the highest single expenses for state residents and are especially burdensome for seniors on fixed incomes, single-income families, and families with children in college.

(2) Retired residents, homemakers, and students possess many of the necessary clerical and professional skills needed for efficient running of county governments.

(3) It is in the public interest to use the part-time talent and skills of state residents to help in the functioning of government because it involves more people with their government and can lower property taxes by reducing the need for full-time employees.

(4) Many state residents would be motivated to perform services for their county if, in return, their property tax liability could be reduced.

Section 12-62-120. A county governing body may, by ordinance, adopt a county property tax reduction program permitting certain residents of the county to work off portions of their property taxes in exchange for performing services for the county.

Section 12-62-130. In order for a person to be eligible for participation in a county property tax reduction program, the taxpayers' primary residence must be in the county. A county governing body is authorized to structure and limit participation in a county work reduction program in order to achieve local objectives, adopted pursuant to this chapter. However, the following applicants are not eligible for participation in a program adopted pursuant to this chapter:

(A) county officials and employees, and persons related to county officials or employees;

(B) persons in any week that are receiving or seeking unemployment benefits under an unemployment compensation law of any other state or of the United States; provided, that if the appropriate agency of the other state or of the United States finally determines that the individual is not entitled to unemployment benefits, this disqualification does not apply; and

(C) persons that have been convicted of the illegal receipt or attempted receipt of benefits contrary to the provisions of this chapter as the result of any false or fraudulent representation.

Section 12-62-140. Program applications may require information from applicants such as, but not limited to: proof of residency, age, payment of taxes due, and income. In structuring a program, a county may utilize an application process to determine special skills, interests, and any physical limitations of program applicants.

Section 12-62-150. Program participants may be compensated for work under the program by direct reimbursements, vouchers, or any other method designed to offset the applicable portion of property taxes paid. However, the amount of compensation must not equate to less than the mandatory minimum wage amount established under state or federal law and all deductions relating to the withholding of taxes, as required by law, shall be made from compensation earned by working in the program.

Section 12-62-160. Program participants are not entitled to any benefits or compensation other than payment for services pursuant to Section 12-62-150. A county may limit eligibility for participants so that the total compensation does not exceed the amount of a designated portion of their current property taxes."

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