H*3406 Session 122 (2017-2018)
H*3406(Rat #0103, Act #0068 of 2017) General Bill, By G.M. Smith
AN ACT TO AMEND ACT 95 OF 2013, RELATING TO THE MAINTENANCE TAX IMPOSED BY THE
WORKERS' COMPENSATION COMMISSION ON SELF-INSURERS, SO AS TO DELETE AN
UNCODIFIED PROVISION THAT TERMINATES THE ACT FIVE YEARS AFTER ITS EFFECTIVE
DATE; AND TO AMEND SECTION 12-21-2420, AS AMENDED, CODE OF LAWS OF SOUTH
CAROLINA, 1976, RELATING TO ADMISSIONS TAX EXEMPTIONS, SO AS TO INCLUDE THE
AMOUNT THAT AN ACCREDITED COLLEGE OR UNIVERSITY REQUIRES A SEASON TICKET
HOLDER TO PAY TO A NONPROFIT ATHLETIC BOOSTER ORGANIZATION THAT IS EXEMPT FROM
FEDERAL INCOME TAXATION IN ORDER TO RECEIVE THE RIGHT TO PURCHASE ATHLETIC
EVENT TICKETS. - ratified title
01/11/17 House Introduced and read first time (House Journal-page 34)
01/11/17 House Referred to Committee on Judiciary
(House Journal-page 34)
01/25/17 House Committee report: Favorable Judiciary
(House Journal-page 5)
01/26/17 House Read second time (House Journal-page 22)
01/26/17 House Roll call Yeas-105 Nays-0 (House Journal-page 22)
01/26/17 House Unanimous consent for third reading on next
legislative day (House Journal-page 23)
01/27/17 House Read third time and sent to Senate
(House Journal-page 2)
01/31/17 Senate Introduced and read first time (Senate Journal-page 21)
01/31/17 Senate Referred to Committee on Judiciary
(Senate Journal-page 21)
02/14/17 Senate Recalled from Committee on Judiciary
(Senate Journal-page 4)
02/14/17 Senate Committed to Committee on Finance
(Senate Journal-page 4)
05/02/17 Senate Committee report: Favorable with amendment
Finance (Senate Journal-page 19)
05/03/17 Scrivener's error corrected
05/09/17 Senate Committee Amendment Adopted (Senate Journal-page 32)
05/09/17 Senate Read second time (Senate Journal-page 32)
05/09/17 Senate Roll call Ayes-35 Nays-0 (Senate Journal-page 32)
05/10/17 Scrivener's error corrected
05/10/17 Senate Read third time and returned to House with
amendments (Senate Journal-page 39)
05/10/17 House Senate amendment amended (House Journal-page 94)
05/10/17 House Returned to Senate with amendments
(House Journal-page 94)
05/10/17 House Roll call Yeas-102 Nays-0 (House Journal-page 95)
05/11/17 Senate Concurred in House amendment and enrolled
(Senate Journal-page 112)
05/11/17 Senate Roll call Ayes-37 Nays-0 (Senate Journal-page 112)
05/15/17 Ratified R 103
05/19/17 Signed By Governor
05/25/17 Effective date See Act
05/31/17 Act No. 68
H. 3406
(A68, R103, H3406)
AN ACT TO AMEND ACT 95 OF 2013, RELATING TO THE MAINTENANCE TAX IMPOSED BY THE WORKERS' COMPENSATION COMMISSION ON SELF-INSURERS, SO AS TO DELETE AN UNCODIFIED PROVISION THAT TERMINATES THE ACT FIVE YEARS AFTER ITS EFFECTIVE DATE; AND TO AMEND SECTION 12-21-2420, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO ADMISSIONS TAX EXEMPTIONS, SO AS TO INCLUDE THE AMOUNT THAT AN ACCREDITED COLLEGE OR UNIVERSITY REQUIRES A SEASON TICKET HOLDER TO PAY TO A NONPROFIT ATHLETIC BOOSTER ORGANIZATION THAT IS EXEMPT FROM FEDERAL INCOME TAXATION IN ORDER TO RECEIVE THE RIGHT TO PURCHASE ATHLETIC EVENT TICKETS.
Be it enacted by the General Assembly of the State of South Carolina:
Effective date for Act 95 of 2013 revised
SECTION 1. Section 2 of Act 95 of 2013 is amended to read:
"SECTION 2. This act takes effect July 1, 2017, and must be terminated five years after the effective date of the act unless otherwise authorized by the General Assembly. Beginning on July 1, 2014, and on each July first thereafter, the South Carolina Workers' Compensation Commission must report to the Chairman of House Ways and Means Committee, the Chairman of Senate Finance Committee, and the Governor the amount of money the agency has received in the previous fiscal year pursuant to this act."
Admissions tax exemptions, time effective
SECTION 2. A. Section 12-21-2420 of the 1976 Code, as last amended by Act 242 of 2014, is further amended by adding an appropriately lettered new item at the end to read:
"( ) any amount that an accredited college or university requires a season ticket holder to pay to a nonprofit athletic booster organization that is exempt from federal income taxation in order to receive the right to purchase athletic event tickets."
B. This SECTION takes effect July 1, 2017.
Severability
SECTION 3. If any 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 section, subsection, paragraph, subparagraph, sentence, clause, phrase, and word thereof, irrespective of the fact that any one or more other sections, subsections, paragraphs, subparagraphs, sentences, clauses, phrases, or words hereof may be declared to be unconstitutional, invalid, or otherwise ineffective.
Time effective
SECTION 4. This act takes effect upon approval of the Governor.
Ratified the 15th day of May, 2017.
Approved the 19th day of May, 2017.
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