SECTION 114 REAL ESTATE COMMISSION Total Funds General Funds I. ADMINISTRATION COMMISSIONER/S $ 48,306 $ 48,306 (1.00) (1.00) CLASSIFIED POSITIONS 530,669 530,669 (28.00) (28.00) NEW POSITIONS ATTORNEY II 24,868 24,868 (1.00) (1.00) SPECIAL INV. II 34,940 34,940 (2.00) (2.00) ADMINISTRATIVE SPEC. B 26,552 26,552 (2.00) (2.00) ADMINISTRATIVE SPEC. A 11,800 11,800 (1.00) (1.00) OTHER PERSONAL SERVICE TEMPORARY POSITIONS 8,321 8,321 PER DIEM 9,500 9,500 TOTAL PERSONAL SERVICE 694,956 694,956 SECTION 114 REAL ESTATE COMMISSION Total Funds General Funds OTHER OPERATING EXPENSE CONTRACTUAL SERVICES 175,309 175,309 SUPPLIES & MATERIALS 50,487 50,487 FIXED CHGS. & CONTRIB. 145,338 145,338 TRAVEL 98,024 98,024 EQUIPMENT 18,600 18,600 LIB BOOKS, MAPS & FILMS 400 400 TOTAL OTHER OPER. EXP. 488,158 488,158 SPECIAL ITEMS INTERGOVERNMENTAL 20,000 20,000 OTHER CONTRACT SVCS. 60,000 60,000 TOTAL SPECIAL ITEMS 80,000 80,000 TOTAL ADMINISTRATION 1,263,114 1,263,114 ========== ========== II. EMPLOYEE BENEFITS EMPLOYER CONTRIBUTION 142,752 142,752 TOTAL FRINGE BENEFITS 142,752 142,752 TOTAL EMP. CONTRIBUTION 142,752 142,752 ========== ========== TOTAL EMPLOYEE BENEFITS 142,752 142,752 ========== ========== III. NON-RECURR. APPRO. OTHER OPERATING EXPENSE EQUIPMENT 31,234 31,234 TOTAL NON-RECURR. APPRO. 31,234 31,234 ========== ========== TOTAL REAL ESTATE COMM. $1,437,100 $1,437,100 ========== ========== TOTAL AUTHORIZED FTE'S (35.00) (35.00) ========== ========== 114.1. Any funds on deposit with the State Treasurer for research and education programs of the Real Estate Commission shall be remitted to the General Fund of the State. 114.2. All funds appropriated, in this section, for Research and Education projects shall be funded wholly, out of the Real Estate Commission authorized allocation of five dollars from each annual renewal fee. All funds appropriated in this section, for Research and Educational projects shall be expended for the purpose designated. SECTION 115 RESIDENTIAL HOME BUILDERS COMMISSION Total Funds General Funds I. ADMINISTRATION DIRECTOR $ 37,240 $ 37,240 (1.00) (1.00) CLASSIFIED POSITIONS 188,982 188,982 (10.00) (10.00) OTHER PERSONAL SERVICES TEMPORARY POSITIONS 840 840 PER DIEM 4,750 4,750 TOTAL PERSONAL SERVICE 231,812 231,812 OTHER OPERATING EXPENSE CONTRACTUAL SERVICES 27,800 27,800 SUPPLIES & MATERIALS 25,549 25,549 FIXED CHGS. & CONTRIB. 36,715 36,715 TRAVEL 52,950 52,950 EQUIPMENT 52,003 52,003 TRANSPORTATION 50 50 TOTAL OTHER OPER. EXP. 195,067 195,067 TOTAL ADMINISTRATION 426,879 426,879 ========== ========== II. EMPLOYEE BENEFITS A. SALARY INCREMENTS EMPLOYER CONTRIBUTION 45,833 45,833 TOTAL FRINGE BENEFITS 45,833 45,833 TOTAL EMP. CONTRIBUTION 45,833 45,833 ========== ========== TOTAL EMPLOYEE BENEFITS 45,833 45,833 ========== ========== TOTAL RESIDENT. HOME BLDRS $ 472,712 $ 472,712 ========== ========== TOTAL AUTHORIZED FTE'S (11.00) (11.00) ========== ========== SECTION 116 BD. OF EX. FOR REGISTERED SANITARIANS Total Funds General Funds I. ADMINISTRATION OTHER PERSONAL SERVICES PER DIEM $ 280 $ 280 TOTAL PERSONAL SERVICE 280 280 OTHER OPERATING EXPENSE CONTRACTUAL SERVICES 4,406 4,406 SUPPLIES & MATERIALS 1,000 1,000 FIXED CHGS. & CONTRIB. 50 50 TRAVEL 1,500 1,500 TOTAL OTHER OPER. EXP. 6,956 6,956 TOTAL ADMINISTRATION 7,236 7,236 ========== ========== TOTAL S.C. BD. REG. SANI. $ 7,236 $ 7,236 ========== ========== SECTION 117 STATE BOARD OF SOCIAL WORK EXAMINERS Total Funds General Funds I. ADMINISTRATION OTHER PERSONAL SERVICES PER DIEM $ 280 $ 280 TOTAL PERSONAL SERVICE 280 280 OTHER OPERATING EXPENSE CONTRACTUAL SERVICES 3,561 3,561 SUPPLIES & MATERIALS 875 875 FIXED CHGS. & CONTRIB. 395 395 TRAVEL 889 889 TOTAL OTHER OPER. EXP. 5,720 5,720 TOTAL ADMINISTRATION 6,000 6,000 ========== ========== TOTAL BD-SOC WORK EXAM. $ 6,000 $ 6,000 ========== ========== SECTION 118 BD. OF EX. FOR SPEECH, PATHOLOGY & AUDIOLOGY Total Funds General Funds I. ADMINISTRATION OTHER PERSONAL SERVICE TEMPORARY POSITIONS $ 5,765 $ 5,765 SECTION 118 BD. OF EX. FOR SPEECH, PATHOLOGY & AUDIOLOGY Total Funds General Funds PER DIEM 1,054 1,054 TOTAL PERSONAL SERVICE 6,819 6,819 OTHER OPERATING EXPENSE CONTRACTUAL SERVICES 2,690 2,690 SUPPLIES & MATERIALS 806 806 FIXED CHGS. & CONTRIB. 570 570 TRAVEL 1,899 1,899 TOTAL OTHER OPER. EXP. 5,965 5,965 TOTAL ADMINISTRATION 12,784 12,784 ========== ========== II. EMPLOYEE BENEFITS EMPLOYER CONTRIBUTION 879 879 TOTAL FRINGE BENEFITS 879 879 TOTAL EMP. CONTRIBUTION 879 879 ========== ========== TOTAL EMPLOYEE BENEFITS 879 879 ========== ========== TOTAL SP. PATH. & AUDIO. $ 13,663 $ 13,663 ========== ========== SECTION 119 BD. OF VETERINARY MEDICAL EXAMINERS Total Funds General Funds I. ADMINISTRATION CLASSIFIED POSITIONS $ 8,783 $ 8,783 (.73) (.73) OTHER PERSONAL SERVICE PER DIEM 3,360 3,360 TOTAL PERSONAL SERVICE 12,143 12,143 OTHER OPERATING EXPENSE CONTRACTUAL SERVICES 1,000 1,000 SUPPLIES & MATERIALS 2,053 2,053 FIXED CHGS. & CONTRIB. 300 300 TRAVEL 6,455 6,455 EQUIPMENT 1,500 1,500 TOTAL OTHER OPER. EXP. 11,308 11,308 TOTAL ADMINISTRATION 23,451 23,451 ========== ========== SECTION 119 BD. OF VETERINARY MEDICAL EXAMINERS Total Funds General Funds II. EMPLOYEE BENEFITS EMPLOYER CONTRIBUTION 1,036 1,036 TOTAL FRINGE BENEFITS 1,036 1,036 TOTAL EMP. CONTRIBUTION 1,036 1,036 ========== ========== TOTAL EMPLOYEE BENEFITS 1,036 1,036 ========== ========== TOTAL VETERINARY MED EXAM $ 24,487 $ 24,487 ========== ========== TOTAL AUTHORIZED FTE'S (.73) (.73) ========== ========== SECTION 119A PROCUREMENT & REVIEW PANEL Total Funds General Funds I. ADMINISTRATION PERSONAL SERVICE NEW POSITIONS ATTORNEY II $ 38,000 $ 38,000 (1.00) (1.00) ADM. ASST. II 28,000 28,000 (1.00) (1.00) TOTAL PERSONAL SERVICE 66,000 66,000 SPECIAL ITEMS MISC. OPERATIONS 45,280 45,280 TOTAL SPECIAL ITEMS 45,280 45,280 TOTAL ADMINISTRATION 111,280 111,280 ========== ========== II. EMPLOYEE BENEFITS A. EMPLOYER CONTRIBUTION EMPLOYER CONTRIBUTION 11,370 11,370 TOTAL FRINGE BENEFITS 11,370 11,370 TOTAL EMP. CONTRIBUTION 11,370 11,370 ========== ========== TOTAL PROC. REVIEW PANEL $ 122,650 $ 122,650 ========== ========== TOTAL AUTHORIZED FTE'S (2.00) (2.00) ========== ========== SECTION 120 AERONAUTICS COMMISSION Total Funds General Funds I. ADMINISTRATION PERSONAL SERVICE DIRECTOR $ 50,112 $ 50,112 (1.00) (1.00) CLASSIFIED POSITIONS 254,380 254,380 (10.00) (10.00) OTHER PERSONAL SERVICES PER DIEM 5,200 5,200 TOTAL PERSONAL SERVICE 309,692 309,692 OTHER OPERATING EXPENSE CONTRACTUAL SERVICES 101,047 101,047 SUPPLIES & MATERIALS 76,974 76,974 *[FIXED CHGS. & CONTRIB. 15,000 15,000] TRAVEL 45,000 45,000 EQUIPMENT 59,800 59,800 LIB BOOKS, MAPS & FILMS 800 800 TOTAL OTHER OPER. EXP. 298,621 298,621 SPECIAL ITEMS PLANNING GRANTS 14,000 14,000 ADMAIRPORT MASTER PLAN 2,000 2,000 TOTAL SPECIAL ITEMS 16,000 16,000 TOTAL ADMINISTRATION 624,313 624,313 ========== ========== II. AIRPORT SAFETY MAINT. PERSONAL SERVICE CLASSIFIED POSITIONS 323,367 323,367 (17.00) (17.00) TOTAL PERSONAL SERVICE 323,367 323,367 OTHER OPERATING EXPENSE CONTRACTUAL SERVICES 101,800 101,800 SUPPLIES & MATERIALS 66,300 66,300 FIXED CHGS. & CONTRIB. 97,375 97,375 EQUIPMENT 37,222 37,222 LIGHT/POWER/HEAT 40,000 40,000 *[TRANSPORTATION 10,000 10,000] TOTAL OTHER OPER. EXP. 352,697 352,697 SECTION 120 AERONAUTICS COMMISSION Total Funds General Funds SPECIAL ITEMS AIRCRAFT EQUIP & OPS 683,044 503,044 NAVIGAT. AIDS & PLANNING 44,612 44,612 AIRCRAFT REPAIRS-ENGINES 36,982 36,982 EMERG. AIRPORT REPAIRS 1,000 1,000 TOTAL SPECIAL ITEMS 765,638 585,638 TOTAL AIRPORT SAFETY MAINT 1,441,702 1,261,702 ========== ========== III. REGULATION & INSPECT PERSONAL SERVICE CLASSIFIED POSITIONS 237,122 237,122 (8.00) (8.00) TOTAL PERSONAL SERVICE 237,122 237,122 TOTAL REG & INSPECTION 237,122 237,122 ========== ========== IV. CIVIL AIR PATROL PERSONAL SERVICE CLASSIFIED POSITIONS 16,968 16,968 (2.00) (2.00) TOTAL PERSONAL SERVICE 16,968 16,968 SPECIAL ITEMS CAP GENERAL FUNDS 71,209 70,039 TOTAL SPECIAL ITEMS 71,209 70,039 TOTAL CIVIL AIR PATROL 88,177 87,007 ========== ========== V. AVIATION EDUCATION OTHER OPERATING EXPENSE CONTRACTUAL SERVICES 5,972 5,972 SUPPLIES & MATERIALS 7,117 7,117 EQUIPMENT 2,895 2,895 SCHOLARSHIPS 3,774 3,774 TOTAL OTHER OPER. EXP. 19,758 19,758 TOTAL AVIATION EDUCATION 19,758 19,758 ========== ========== VI. SPECIAL PROGRAMS CONTINUOUS AIRPORT SYS. PERSONAL SERVICE CLASSIFIED POSITIONS 98,164 98,164 (4.00) (4.00) TOTAL PERSONAL SERVICE 98,164 98,164 SECTION 120 AERONAUTICS COMMISSION Total Funds General Funds OTHER OPERATING EXPENSE CONTRACTUAL SERVICES 103,795 13,795 SUPPLIES & MATERIALS 8,900 1,900 FIXED CHGS. & CONTRIB. 11,627 11,627 TRAVEL 5,000 2,000 TOTAL OTHER OPER. EXP. 129,322 29,322 TOTAL SPECIAL PROGRAMS 227,486 127,486 ========== ========== VII. EMPLOYEE BENEFITS A. EMPLOYER CONTRIBUTION EMPLOYER CONTRIBUTION 182,668 182,668 TOTAL FRINGE BENEFITS 182,668 182,668 TOTAL EMP. CONTRIBUTION 182,668 182,668 ========== ========== TOTAL EMPLOYEE BENEFITS 182,668 182,668 ========== ========== TOTAL AERONAUTICS COMM $2,821,226 $2,540,056 ========== ========== TOTAL AUTHORIZED FTE'S (42.00) (42.00) ========== ========== 120.1. The funds appropriated in this section under program IV "Civil Air Patrol" shall be expended by the director so as to discharge the State's obligations in conjunction with the Civil Air Patrol as outlined in the SARDA Plan, the S. C. Operational Radiological Emergency Response Plan, and assist County and local authorities and other State agencies insofar as permitted by the regulations governing the Civil Air Patrol. The director shall further expend funds for the maintenance and acquisition of equipment which, in his opinion, shall increase the Civil Air Patrol's ability to perform its mission, and may expend not more than twenty-five per cent of the Patrol funds in the "CAP AEROSPACE EDUCATION" and "CADET" programs. The director may expend funds to hire such administrative personnel as may be necessary to administer the above outlined programs. All expenditures for equipment and services shall be in accordance with State fiscal policies. 120.2. The Aeronautics Commission may retain and expend reimbursements derived from charges to other government agencies for service and supplies for operating purposes and that a reserve not to exceed $150,000 may be carried forward to Fiscal Year 1987-88 for the replacement of time limit aircraft components. 120.3. Revenue received for rental of office space to the U. S. Air Force may be retained and expended to cover the cost of building operations. 120.4. The Aeronautics Commission shall not pay for all or any portion of the cost of utilities at any airport or facility except for buildings occupied by the South Carolina Aeronautics Commission. 120.5. All General Aviation Airports will receive funding prior to the four air carrier airports (i.e. Columbia, Charleston, Greenville-Spartanburg, Myrtle Beach Jetport) as these qualify for special funding under the DDT/FAA appropriations based on enplanements in South Carolina. 120.6. The Aeronautics Commission will provide hangar/parking facilities for government owned and/or operated aircraft on a first come basis. The funds collected are to be deposited to the General Fund. The Hangar Fee Schedule shall be as follows: Single Engine - $50.00 per month Twin Engine - $75.00 per month Jet/Turboprop - $100.00 per month Helicopter - $75.00 per month Permanent parking/tie down space will be provided at the rate of $20.00 per month for single engine aircraft, or $30.00 per month for twin engine aircraft. Personnel from the agencies owning and/or operating aircraft will be responsible for ground movement of their aircraft. 120.7. The Commission is authorized on a reimbursement basis, to utilize services of the Department of Highways and Public Transportation to assist in providing coordinated and continuing legal and other services in transportation and related matters. 120.8. Any unexpended balance on June 30, 1987, of appropriations to the Commission for airport planning and development studies may be carried forward into 1987-88, and expended for the same purposes. 120.9. Any line item appropriation for airports shall be disbursed for eligible airport development items as approved by the Commission. SECTION 122 DEBT SERVICE Total Funds General Funds I. DEBT SVC-GEN. OBLIG. PRINCIPAL & INT. PMTS. CAPITAL IMPROVE BONDS $94,550,513 $94,550,513 TOTAL IMPROVEMENT BONDS 94,550,513 94,550,513 SCHOOL BONDS 4,122,125 4,122,125 TOTAL SCHOOL BONDS 4,122,125 4,122,125 TOTAL DEBT SERVICE 98,672,638 98,672,638 =========== =========== II. HIGHWAY BONDS DEBT SERVICE 7,273,000 7,273,000 TOTAL DEBT SERVICE 7,273,000 7,273,000 TOTAL DEBT SVC-HWY BONDS 7,273,000 7,273,000 =========== =========== III. INSTITUTION BONDS DEBT SERVICE 3,177,860 3,177,860 TOTAL DEBT SERVICE 3,177,860 3,177,860 TOTAL INSTITUTION BONDS 3,177,860 3,177,860 =========== =========== IV. SPEC BONDS & STOCKS AGRI. COLL. STOCK-INT. 11,508 11,508 CLEMSON PERPET STOCK-INT 3,513 3,513 SECTION 122 DEBT SERVICE Total Funds General Funds R. B. RUSSELL PROJECT 250,000 250,000 TOTAL DEBT SERVICE 265,021 265,021 TOTAL SPEC BONDS & STOCK 265,021 265,021 =========== =========== TOTAL DEBT SERVICE $109,388,519 $109,388,519 =========== =========== 122.1. The above appropriations shall be disbursed under the direction of the State Treasurer. 122.2. Any agency of the State government responsible by law for the collection of revenues or funds from any source to be annually applied to payments of interest and principal on general obligation bonds of the state shall remit such collections to the State Treasurer for credit to the State's General Fund and which shall constitute a reimbursement of appropriations made in this section. 122.3. The General Assembly takes note of the fact that the foregoing figures reflect the estimated Debt Service Requirements of Bonds of the State for Fiscal Year 1987-88. It is not intended that their inclusion in this Act shall prevent the issuance of additional bonds pursuant to authorizations now or hereafter enacted. 122.4. With the exception of the Agricultural College Stock and Clemson Perpetual Stock, bonded debt of the State issued prior to December 1, 1977, is supported by a pledge of a special fund (derived from taxes and other sources) and in each instance the monies derived from such taxes and other sources must be first applied to the payment of principal and interest on the bonds prior to the use for other purposes and that under the Statutes which authorized such bonds, it is the ministerial duty of the appropriate State officers and agencies to utilize the pledged revenues for the payment of the principal and interest of such bonds. Under the decisions of the Supreme Court of South Carolina, continuing appropriations have been made which cannot be diverted until all of the principal and interest on the bonds have been paid. 122.5. In the instance of debt incurred subsequent to December 1, 1977, the General Assembly, in obedience to Paragraph 4 of Section 13 of Article X, has allocated on an annual basis sufficient tax revenues to provide for the punctual payment of the principal of and interest on such general obligation debt. 122.6. The Budget and Control Board, after review of the Joint Bond Review Committee, is hereby authorized and directed to regulate the starting date of the various projects approved for funding through the issuance of Capital Improvement Bonds so as to insure that the appropriations for debt service on such bonds, as provided in this Section, shall be sufficient during Fiscal Year 1987-88. SECTION 124 DUES AND CONTRIBUTION Total Funds General Funds I. CONTRIBUTION NON-RECURR. APPRO. P. WHEATLEY CTR. G'VILLE $ 10,000 $ 10,000 PIEDMONT MEDICAL CTR. 40,000 40,000 TOTAL NON-RECURR. APPRO. 50,000 50,000 ======================= TOTAL CONTRIBUTION 50,000 50,000 ======================= TOTAL DUES & CONTRIBS. $ 50,000 $ 50,000 ======================= SECTION 125 AID TO SUBDIVISIONS Total Funds General Funds I. AID-SUBDIV-FORMULA FUND A. AID-CO-FORMULA FUNDED DIST. TO SUBDIVS. AID CNTY-ALC/LIQ TAX $7,064,056 $7,064,056 AID-CO-ALC/LIQ MINI BTL 3,108,930 3,108,930 AID CNTY-BANK TAX 4,142,786 4,142,786 AID CNTY-BEER/WINE TAX 3,588,572 3,588,572 AID CNTY-GAS TAX-REG 15,742,583 15,742,583 AID CNTY-INCOME TAX 71,500,145 71,500,145 AID CNTY-INSURANCE TAX 11,213,139 11,213,139 AID CNTY-BKR PREM TAX 120,602 120,602 TOTAL DIST. TO SUBDIVS. 116,480,813 116,480,813 TOTAL AID-CO-FORM FND 116,480,813 116,480,813 =========== =========== B. AID-MUN-FORMULA FUND DIST. TO SUBDIVS. AID MUN-ALC/LIQ TAX 7,064,056 7,064,056 AID MUN-BANK TAX 1,895,554 1,895,554 AID MUN-BEER & WINE TAX 9,227,364 9,227,364 AID MUN-INCOME TAX 5,523,715 5,523,715 AID MUN-MOTOR TRANS TAX 1,841,239 1,841,239 AID MUN-BKR PREM. TAX 63,521 63,521 TOTAL DIST. TO SUBDIVS. 25,615,449 25,615,449 TOTAL AID-MUN-FORMULA FND 25,615,449 25,615,449 ========== =========== TOTAL AID-SUBDIV-FORM. FND 142,096,262 142,096,262 =========== =========== II. AID TO SUBDIV-REIMBUR A. AID-CO-REIMBURSEMENTS DIST. TO SUBDIVS. AID-CO-HSTD EXEM REIMB. 20,584,930 20,584,930 AID-CNTY INV TAX PH/OUT 27,262,622 27,262,622 TOTAL DIST. TO SUBDIVS. 47,847,552 47,847,552 TOTAL AID TO CO-REIMBUR. 47,847,552 47,847,552 ========== =========== B. AID-MUN-REIMBURSE. DIST. TO SUBDIVS. AID-MUN-HMSTD EX REIMB 4,822,770 4,822,770 SECTION 125 AID TO SUBDIVISIONS Total Funds General Funds AID-MUN-INV TAX PH/OUT 7,321,448 7,321,448 TOTAL DIST. TO SUBDIVS. 12,144,218 12,144,218 TOTAL AID TO MUN-REIMBUR. 12,144,218 12,144,218 ========== =========== TOTAL AID-SUBDIV REIMBUR. 59,991,770 59,991,770 ========== =========== III. AID-SUBDIV-CAT. GRTS A. CAT. GRANTS-COUNTIES DIST. TO SUBDIVS. AID CNTY-TAX FORMS/SUPP 124,913 124,913 AID CNTY-CLKS OF COURT 72,450 72,450 AID CNTY-PROBATE JUDGES 72,450 72,450 AID CNTY-SHERIFFS 72,450 72,450 AID CNTY-REG-MESNE CON. 15,750 15,750 AID CNTY-AUDITORS 722,931 722,931 AID CNTY-TREASURERS 722,930 722,930 TOTAL DIST. TO SUBDIVS. 1,803,874 1,803,874 TOTAL CAT. GRANTS-CNTYS. 1,803,874 1,803,874 ========== =========== C. CATEGOR. GRTS-DISTS. DIST. TO SUBDIVS. *[AID PLANNING DISTRICTS 725,521 725,521] TOTAL DIST. TO SUBDIVS. 725,521 725,521 TOTAL CATEGOR. GRTS-DISTS 725,521 725,521 ========== =========== TOTAL AID-SUBDIV-CAT. GTS. 2,529,395 2,529,395 ========== =========== IV. AID TO DISTRICTS AID TO FIRE DISTRICTS 1,938,074 1,938,074 TOTAL AID TO FIRE DIST 1,938,074 1,938,074 TOTAL AID TO DISTRICTS 1,938,074 1,938,074 =========== =========== TOTAL AID TO SUBDIVS $206,555,501 $206,555,501 =========== =========== 125.1. The above revenues must be deposited in the General Fund of the State, and notwithstanding the amounts appropriated in the various items of this section, must be allocated and paid to the counties and municipalities of the State in conformity with the percentages or proportions of the revenues prescribed by law. No county or municipality shall be allocated an amount from any revenue source in excess of 85.4 percent of the allocation prescribed by law for Fiscal Year 1987-88. Where a portion of one county is annexed to another county, the total amount allocated to the two counties shall not exceed the total which would be allocated to the two counties separately. However, the population of the annexed areas shall be taken into consideration in determining the proportionate share of the total allocation due to each county. Municipalities incorporated on or after July 1, 1987, shall receive a share of the appropriate revenues in conformity with the percentage or proportion of such revenues prescribed by law. 125.2. In each statutory formula for the allotment of aid to subdivisions where population is a factor, the most recent official United States Census shall be used. 125.3. All distributions in this section, except Homestead Reimbursement, Merchants Inventory Tax Reimbursement and Tax Forms and Supplies Expense, shall be remitted to each subdivision by the State Treasurer. 125.4. Notwithstanding the amount appropriated in this section for "Homestead Exemption Reimbursement" there is hereby appropriated whatever amount is necessary to reimburse the counties and municipalities of the State for exemptions allowed in accord with the provisions of law. 125.5. As of July 1, 1981, the counties of the State will be relieved of contribution requirements for salary, fringe benefits and travel reimbursement to local health departments. The amount of funds heretofore appropriated by counties for health department salaries, fringe benefits and travel shall be determined by the Commissioner of the Department of Health and Environmental Control in consultation with the chief administrative official of the respective counties, and shall be withheld from the quarterly distribution of income tax to each county. The amount appropriated herein for Aid to Counties Income Tax, reflects this reduction. These funds and other state funds appropriated for county health units may, based upon need, be utilized in either salary or travel categories. Each county shall provide all other operating expenses of the local health department in an amount at least equal to that appropriated for operations for each county in Fiscal Year 1981. In the event any county makes uniform reductions in appropriations to all agencies or departments for maintenance and operations, exclusive of salaries and fringe benefits, a like reduction shall be made in funds appropriated for the operating expenses of the local health department. Any year-end lapsed monies which result from this provision shall be returned to the appropriate county at the end of each fiscal year. 125.6. Fifty (50%) percent of the amount appropriated in this section for "Aid to Planning Districts" shall be divided equally among the ten districts, the remaining fifty (50%) percent to be allocated in proportion to the population of each district according to the official United States Census for 1980. 125.7. Each planning district shall, prior to receipt of funds, submit a plan for the expenditure of funds appropriated in this section to the Budget and Control Board. Within ninety (90) days following the end of the fiscal year, each district shall submit to the Budget and Control Board a copy of an audit of funds appropriated in this section, to be performed by an independent Certified Public Accountant. 125.8. The State Treasurer shall remit to each planning district its share upon approval by the Budget and Control Board. 125.9. Of the amount appropriated under "Aid to Counties, Tax Forms and Supplies Expense," 4› per capita, based on the official United States Census for 1980, shall be remitted by the Comptroller General to the several counties of the state and shall be applied by the counties only on expense of printing tax forms and supplies for county auditors, treasurers and tax collectors. Payment shall be made to each county treasurer in one annual payment which shall be made as soon after the beginning of the fiscal year as practical. 125.10. The amount appropriated herein for Aid to Counties-Alcoholic Liquors Tax and Aid to Municipalities-Alcoholic Liquors Tax has been reduced by a total of $117,545 for the purpose of covering services rendered to counties and municipalities by the Advisory Commission on Intergovernmental Relations. The State Treasurer shall withhold this amount from the Alcoholic Liquors Tax distribution with counties and municipalities sharing equally on a quarterly basis. 125.11. Notwithstanding any funds appropriated in this Act for inventory tax phase-out, there is hereby appropriated whatever amount is necessary to fully reimburse all counties and municipalities in regard to the phase-out of the inventory tax for the use tax of year 1986. 125.12. Of the amount appropriated in this section for Clerks of Court, Probate Judges, and County Sheriffs, $4,725 shall be distributed by the Comptroller General to each County Treasurer, which shall be used as a $1,575 salary supplement for each Clerk of Court, Probate Judge and County Sheriff. It is the intent of the General Assembly that the amount appropriated for such salary supplements shall include both salary and related employer contributions and such amounts shall be in addition to any amounts presently being provided by the county for these positions. The amounts appropriated in this section for Registers of Mesne Conveyances shall be distributed by the Comptroller General to the appropriate County Treasurer, which shall be used as a $1,575 salary supplement for Registers of Mesne Conveyances. Any reduction by any county in the salary of the Clerks of Court, the Probate Judges, Registers of Mesne Conveyances and County Sheriffs or any other reduction of expenditures in the office of the Clerks of Court, Probate Judges, Registers of Mesne Conveyances and County Sheriffs shall result in a corresponding decrease of funds provided to that county by the State. Payment shall be made to each County Treasurer in a single lump sum at the beginning of the fiscal year and payment shall be made to the Clerks of Court, Probate Judges and County Sheriffs by the County Treasurer over a twelve month period in the same manner as county salaries are paid. The State shall pay $12,888 on the salary of each County Auditor and County Treasurer in addition to any amounts presently being provided by the county for these positions. It is the intent of the General Assembly that the amount appropriated by the county for these positions shall not be reduced as a result of the appropriation and that such appropriation shall not disqualify each County Auditor and each County Treasurer for salary increases that they might otherwise receive from county funds in the future. Any reduction by any county in the salary of the County Auditor and County Treasurer shall result in a corresponding decrease of funds provided to that county by the State. These salaries shall be administered by the Comptroller General's Office and paid in accordance with the schedule and method of payment established for state employees. 125.13. Notwithstanding the amount appropriated in this section for alcoholic liquors-minibottle tax, that tax revenues generated from the sale of minibottles must be funded at one hundred percent of the revenues received, and allocated in accordance with Section 61-5-150 of the 1976 Code. 125.14. Aid to Counties, Income Tax, shall be reduced by $18,641 to Berkeley County only and appropriated to the Department of Health and Environmental Control to be used to fund a position of Field Technician III for Berkeley County. SECTION 126 DEPT. OF HIGHWAYS & PUBLIC TRANSPORTATION Total Funds General Funds I. ADMINISTRATION A. GENERAL PERSONAL SERVICE EXECUTIVE DIRECTOR $ 70,286 $ (1.00) CLASSIFIED POSITIONS 7,805,964 (422.75) NEW POSITIONS ADM. ASST. I. 16,151 (1.00) AUDITOR I 72,680 (4.00) CLERICAL SPEC C 10,490 (1.00) COMPLIANCE OFF/INVESTR 33,600 (2.00) UNCLASSIFIED POSITIONS 58,427 (1.00) OTHER PERSONAL SERVICE TEMPORARY POSITIONS 90,481 PER DIEM 35,000 SECTION 126 DEPT. OF HIGHWAYS & PUBLIC TRANSPORTATION Total Funds General Funds O.T. & SHIFT DIFFER. 35,000 TOTAL PERSONAL SERVICE 8,228,079 OTHER OPERATING EXPENSE CONTRACTUAL SERVICES 3,252,657 SUPPLIES & MATERIALS 1,154,500 FIXED CHGS. & CONTRIB. 798,236 TRAVEL 96,499 EQUIPMENT 881,715 LIGHT/POWER/HEAT 156,830 TRANSPORTATION 222,758 TOTAL OTHER OPER. EXP. 6,563,195 PERMANENT IMPROVEMENTS HIGHWAY & RD IMPROVE. 8,000 TOTAL PERM. IMPROVEMENTS 8,000 TOTAL GENERAL 14,799,274 ========== ========== B. DEBT REQUIREMENTS DEBT SERVICE PRINCIPAL 6,837,678 INTEREST 766,000 SERVICE CHARGE 5,200 TOTAL DEBT SERVICE 7,608,878 TOTAL DEBT REQUIREMENTS 7,608,878 ========== ========== C. DAMAGE CLAIMS (TORT) OTHER OPERATING EXPENSE CONTRACTUAL SERVICES 137,000 SUPPLIES & MATERIALS 500 CLAIMS AND AWARDS 625,000 TOTAL OTHER OPER. EXP. 762,500 TOTAL DAMAGE CLAIMS(TORT) 762,500 ========== ========== D. WORKERS' COMPENSATION OTHER OPERATING EXPENSE CONTRACTUAL SERVICES 344,500 SUPPLIES & MATERIALS 65,000 CLAIMS AND AWARDS 980,000 HOSPITAL SERVICES 500,000 TOTAL OTHER OPER. EXP. 1,889,500 TOTAL WKR'S COMPENSATION 1,889,500 ========== ========== SECTION 126 DEPT. OF HIGHWAYS & PUBLIC TRANSPORTATION Total Funds General Funds E. LAND AND BUILDINGS PERSONAL SERVICE CLASSIFIED POSITIONS 61,823 (2.50) TOTAL PERSONAL SERVICE 61,823 OTHER OPERATING EXPENSE CONTRACTUAL SERVICES 166,687 TRAVEL 1,063 TOTAL OTHER OPER. EXP. 167,750 PERMANENT IMPROVEMENTS LAND 450,000 CONST BLDGS & ADDITIONS 6,305,890 TOTAL PERM. IMPROVEMENTS 6,755,890 TOTAL LAND AND BUILDINGS 6,985,463 ========== ========== F. BUDGETARY RESERVE SPECIAL ITEM MISC. OPERATIONS 500,000 TOTAL SPECIAL ITEM 500,000 TOTAL BUDGETARY RESERVE 500,000 ========== ========== TOTAL ADMINISTRATION 32,545,615 ========== ========== II. HIGHWAY ENGINEERING PERSONAL SERVICE CLASSIFIED POSITIONS 25,213,366 (1271.75) NEW POSITIONS ENGINEERING TECH III 26,552 (2.00) ENGINEERING TECH IV 28,718 (2.00) UNCLASSIFIED POSITIONS 66,341 (1.00) OTHER PERSONAL SERVICE TEMPORARY POSITIONS 603,040 O.T. & SHIFT DIFFER. 305,557 TOTAL PERSONAL SERVICE 26,243,574 OTHER OPERATING EXPENSE CONTRACTUAL SERVICES 16,535,166 SECTION 126 DEPT. OF HIGHWAYS & PUBLIC TRANSPORTATION Total Funds General Funds SUPPLIES & MATERIALS 1,404,371 FIXED CHGS. & CONTRIB. 67,772 TRAVEL 265,726 EQUIPMENT 2,442,190 CLAIMS AND AWARDS 2,353 LIGHT/POWER/HEAT 131,674 TRANSPORTATION 494 TOTAL OTHER OPER. EXP. 20,849,746 PERMANENT IMPROVEMENTS RIGHT-OF-WAY & LAND ACQ 25,000,000 HIGHWAY & RD IMPROVE. 227,983,228 TOTAL PERM. IMPROVEMENTS 252,983,228 TOTAL HIGHWAY ENGINEERING 300,076,548 =========== ========== III. HIGHWAY MAINTENANCE PERSONAL SERVICE CLASSIFIED POSITIONS 44,036,061 (3281.75) NEW POSITIONS HWY. MAINT. WORKER I 341,432 (49.00) HWY. MAINT. WORKER II 252,200 (25.00) HWY. MAINT. WORKER III 136,188 (12.00) HWY. MAINT. WORKER IV 171,836 (14.00) OTHER PERSONAL SERVICE TEMPORARY POSITIONS 416,815 O.T. & SHIFT DIFFER. 749,378 TOTAL PERSONAL SERVICE 46,103,910 OTHER OPERATING EXPENSE CONTRACTUAL SERVICES 28,738,125 SUPPLIES & MATERIALS 31,737,620 FIXED CHGS. & CONTRIB. 19,306 TRAVEL 10,084 EQUIPMENT 14,863,634 LIGHT/POWER/HEAT 1,221,502 TRANSPORTATION 6,518,341 TOTAL OTHER OPER. EXP. 83,108,612 SECTION 126 DEPT. OF HIGHWAYS & PUBLIC TRANSPORTATION Total Funds General Funds PERMANENT IMPROVEMENTS SITE DEVELOPMENT 2,500 CONST BLDGS & ADDITIONS 500 HIGHWAY & RD IMPROVE. 4,600 TOTAL PERM. IMPROVEMENTS 7,600 TOTAL HIGHWAY MAINTENANCE 129,220,122 =========== ========== IV. MOTOR VEHICLE DIV. PERSONAL SERVICE CLASSIFIED POSITIONS 12,413,017 (818.75) NEW POSITIONS MVD BRANCH SUPV. II 78,608 (4.00) ASST. BRANCH SUPV. 50,400 (3.00) MVD SPECIALIST I 143,590 (10.00) MVD SPECIALIST II 16,151 (1.00) ADM. SPECIALIST A 578,200 (49.00) CUSTODIAL WORKER III 38,800 (4.00) OTHER PERSONAL SERVICE TEMPORARY POSITIONS 1,158,254 O.T. & SHIFT DIFFER. 187,100 TOTAL PERSONAL SERVICE 14,664,120 OTHER OPERATING EXPENSE CONTRACTUAL SERVICES 1,220,439 SUPPLIES & MATERIALS 6,949,004 FIXED CHGS. & CONTRIB. 441,784 TRAVEL 86,871 EQUIPMENT 2,226,322 LIGHT/POWER/HEAT 371,288 TOTAL OTHER OPER. EXP. 11,295,708 TOTAL MOTOR VEHICLE DIV. 25,959,828 ========== ========== SECTION 126 DEPT. OF HIGHWAYS & PUBLIC TRANSPORTATION Total Funds General Funds V. LAW ENFORCEMENT DIV. PERSONAL SERVICE CLASSIFIED POSITIONS 22,247,978 (1004.00) NEW POSITIONS TROOPER 2,016,000 (120.00) ADM. SPECIALIST A 70,800 (6.00) NEW POSITIONS ADDED BY B&C BD & JT LEG. COMM-PER.,BUD & FIN. TROOPER (10.00) ADM. SPECIALIST A (7.00) OTHER PERSONAL SERVICE TEMPORARY POSITIONS 66,412 O.T. & SHIFT DIFFER. 50,000 TOTAL PERSONAL SERVICE 24,451,190 OTHER OPERATING EXPENSE CONTRACTUAL SERVICES 901,433 SUPPLIES & MATERIALS 1,263,841 FIXED CHGS. & CONTRIB. 4,797 TRAVEL 257,468 EQUIPMENT 7,644,399 LIGHT/POWER/HEAT 188,303 TRANSPORTATION 1,636,126 TOTAL OTHER OPER. EXP. 11,896,367 TOTAL LAW ENFORCEMENT DIV. 36,347,557 ========== ========== VI. PUBLIC TRANSPORT DIV. A. ADMINISTRATION PERSONAL SERVICE CLASSIFIED POSITIONS 165,469 30,206 (8.25) (2.00) NEW POSITIONS TRANSPORT. PLANNER II 18,896 (1.00) SECTION 126 DEPT. OF HIGHWAYS & PUBLIC TRANSPORTATION Total Funds General Funds TRANSPORT. PLANNER III 22,106 (1.00) OTHER PERSONAL SERVICE TEMPORARY POSITIONS 7,926 1,615 PER DIEM 2,500 2,500 TOTAL PERSONAL SERVICE 216,897 34,321 OTHER OPERATING EXPENSE CONTRACTUAL SERVICES 46,883 5,086 SUPPLIES & MATERIALS 4,850 600 FIXED CHGS. & CONTRIB. 1,000 TRAVEL 10,678 4,678 EQUIPMENT 5,102 1,727 TRANSPORTATION 1,700 800 TOTAL OTHER OPER. EXP. 70,213 12,891 TOTAL ADMINISTRATION 287,110 47,212 ========== ========== B. DEVELOPMENTAL PROGRAMS PERSONAL SERVICE CLASSIFIED POSITIONS 15,392 15,392 (.50) (.50) OTHER PERSONAL SERVICE TEMPORARY POSITIONS 3,848 3,848 TOTAL PERSONAL SERVICE 19,240 19,240 OTHER OPERATING EXPENSE CONTRACTUAL SERVICES 1,132,919 1,132,919 SUPPLIES & MATERIALS 875 875 TRAVEL 2,000 2,000 TRANSPORTATION 500 500 TOTAL OTHER OPER. EXP. 1,136,294 1,136,294 TOTAL DEVELOPMENTAL PGMS. 1,155,534 1,155,534 ========== ========== C. URBAN MASS TRANSPORT. 1. RURAL PUBLIC TRANSPORT PERSONAL SERVICE CLASSIFIED POSITIONS 56,148 (2.25) NEW POSITION TRANSPORT. PLANNER II 22,106 (1.00) SECTION 126 DEPT. OF HIGHWAYS & PUBLIC TRANSPORTATION Total Funds General Funds OTHER PERSONAL SERVICE TEMPORARY POSITIONS 2,211 TOTAL PERSONAL SERVICE 80,465 OTHER OPERATING EXPENSE CONTRACTUAL SERVICES 3,037,359 SUPPLIES & MATERIALS 4,750 FIXED CHGS. & CONTRIB. 1,000 TRAVEL 9,000 EQUIPMENT 5,000 TOTAL OTHER OPER. EXP. 3,057,109 TOTAL RURAL PUB TRANSPORT 3,137,574 ========== ========== 2. ELDERLY & HANDICAPPED PERSONAL SERVICE CLASSIFIED POSITIONS 36,879 (1.50) OTHER PERSONAL SERVICE TEMPORARY POSITIONS 1,105 TOTAL PERSONAL SERVICE 37,984 OTHER OPERATING EXPENSE CONTRACTUAL SERVICES 434,845 TOTAL OTHER OPER. EXP. 434,845 TOTAL ELDERLY & HANDICAP. 472,829 ========== ========== 3. PLAN. & TECH ASST. OTHER OPERATING EXPENSE CONTRACTUAL SERVICES 246,108 TOTAL OTHER OPER. EXP. 246,108 TOTAL PLAN. & TECH ASST. 246,108 ========== ========== TOTAL URBAN MASS TRANSPORT 3,856,511 ========== ========== D. RIDESHARE ASST. PGM. 1. CARPOOL/VANPOOL ASST. PERSONAL SERVICE CLASSIFIED POSITIONS 33,875 5,081 (1.50) (.22) OTHER PERSONAL SERVICE TEMPORARY POSITIONS 1,398 210 TOTAL PERSONAL SERVICE 35,273 5,291 SECTION 126 DEPT. OF HIGHWAYS & PUBLIC TRANSPORTATION Total Funds General Funds OTHER OPERATING EXPENSE CONTRACTUAL SERVICES 134,984 20,248 SUPPLIES & MATERIALS 198 198 FIXED CHGS. & CONTRIB. 175 26 TRAVEL 1,800 270 TRANSPORTATION 600 90 TOTAL OTHER OPER. EXP. 137,757 20,832 TOTAL CAR/VANPOOL ASST. 173,030 26,123 ========== ========== 3. VANPOOL DEMONSTRATION OTHER OPERATING EXPENSE CONTRACTUAL SERVICES 300,000 TOTAL OTHER OPER. EXP. 300,000 TOTAL VANPOOL DEMO. 300,000 ========== ========== TOTAL RIDESHARE ASST. PGM. 473,030 26,123 ========== ========== TOTAL PUBLIC TRANS. DIV. 5,772,185 1,228,869 ========== ========== VII. EMPLOYEE BENEFITS A. BASE PAY INCREASE 3,491,273 TOTAL PERSONAL SERVICE 3,491,273 TOTAL BASE PAY INCREASE 3,491,273 ========== ========== B. EMPLOYER CONTRIBUTION EMPLOYER CONTRIBUTIONS 28,704,977 11,861 TOTAL FRINGE BENEFITS 28,704,977 11,861 TOTAL EMP. CONTRIBUTION 28,704,977 11,861 ========== ========== TOTAL EMPLOYEE BENEFITS 32,196,250 11,861 =========== ========== TOTAL HIGHWAY DEPARTMENT $562,118,105 $ 1,240,730 =========== ========== TOTAL AUTHORIZED FTE'S (7147.50) (2.72) =========== ========== 126.1. The Department of Highways and Public Transportation is hereby authorized to expend all cash balances brought forward from the previous year and all income including all Federal Funds, unexpended General Fund Contractual Services and proceeds from bond sales accruing to the Department of Highways and Public Transportation, but in no case shall the expenditures of the Department of Highways and Public Transportation exceed the amount of cash balances brought forward from the preceding year plus the amount of all income including Federal Funds, General Funds and proceeds from bond sales. 126.2. The Department of Highways and Public Transportation with the approval of the State Treasurer, is hereby authorized to set up with the State Treasurer such special funds out of the Department of Highways and Public Transportation funds as may be deemed advisable for proper accounting purposes. 126.3. The Department of Highways and Public Transportation is hereby authorized to secure bonds and insurance covering such activities of the Department as may be deemed proper and advisable, due consideration being given to the security offered and the service of claims. 126.4. The Department of Highways and Public Transportation shall pay into the General Fund of the State the sum of $3,367,009 as its proportionate share of the cost of Administration of central service agencies as follows: State Tax Commission: Collection of Highway Revenue $ 1,692,597 Statewide Cost Allocation Plan: Central Service Agency Recoveries 1,003,894 Other Indirect Cost Recoveries 670,518 Total Remittance $ 3,367,009 126.5. Employees of the Department of Highways and Public Transportation shall receive equal compensation increases and health insurance benefits provided in this Act for employees of the State generally. 126.6. The Department of Highways and Public Transportation shall pay from Highway and Public Transportation Fund revenues, that portion of the State's contribution to the costs of retirement, social security, workers' compensation insurance, unemployment compensation insurance, health and other insurance, and other employer contributions provided by the State for the Agency's employees whose salaries are funded by the Highway and Public Transportation Fund. 126.7. The Department of Highways and Public Transportation is hereby authorized to charge a fee of $1.00 for postage and handling costs for every vehicle license mailed to the owner. 126.8. The Department of Highways and Public Transportation is hereby authorized to establish an appropriate schedule of fees to be charged for copies of records, lists, bidder's proposals, plans, maps, etc. based upon approximate actual costs and handling costs of producing such copies, lists, bidder's proposals, plans, maps, etc., which schedule shall be effective upon approval by the Department of Highways and Public Transportation Commission. 126.9. The Department of Highways and Public Transportation may sell any materials, supplies, or equipment classified as obsolete, surplus, or junk for which the Department has no further need, or offer same for trade-in in the purchase of new materials or equipment. All such sales of obsolete, surplus or junk materials or equipment by the Department shall be at public auction, unless the Department deems another sales method is more advantageous, with the approval of General Services, not less than ten days after having been advertised in a newspaper of statewide circulation at least once. The Department may reserve the right to reject any or all bids. Items having a value of less than one hundred dollars may be disposed of by sale in the most advantageous way to the Department, and the Department may make negotiated sales of surplus materials, equipment and supplies to county, State, and municipal agencies on a mutually agreed upon basis. All proceeds from the sale of such obsolete, surplus or junk material, supplies, and equipment shall be credited to the Highway and Public Transportation Fund. 126.10. The Department of Highways and Public Transportation is authorized to publish, in the interest of employee relations, a periodical devoted to Department operations and related activities. Such publication shall be for free distribution to Department personnel and other interested citizens. The cost of publishing and distributing such periodical shall be paid from the Highway and Public Transportation Fund. Such periodical shall be mailed only to those persons who request it in writing and a record of each request shall be maintained by the Department. 126.11. Members of the Department of Highways and Public Transportation Commission shall receive such per diem, subsistence and mileage for each official meeting as is provided by law for members of boards, commissions and committees. 126.12. Notwithstanding the provisions of Section 12-27-400 of the 1976 Code, no new programming of "C" funds may be made without the approval of a majority of the members of the House delegation and a majority of the members of the Senate delegation of the county in which expenditures are to be made until the adoption of legislation establishing procedures for the programming of "C" funds. 126.13. Any changes made by the district highway commissioner to the approved plan of "C" fund expenditures requires the approval of ninety percent of the legislative delegation of the county in which the changes are to be made. 126.14. Notwithstanding the provisions of Section 12-27-400 of the 1976 Code, "C" funds may be expended for primary or secondary roads. 126.15. Additional powers are conferred upon the committee created in Section 18(A) of Act 177 of 1981, to review the budgeting process of the Department of Highways and Public Transportation. Based upon its review of the budgeting process, the committee shall annually report to the General Assembly its recommendations as to needed legislation relating to the process. The expenses of the committee shall be paid from the approved accounts of the House and Senate. 126.16. The Department of Highways and Public Transportation is authorized to issue a temporary driver's license or identification card without a laminated colored photograph of the licensee, for a period not to exceed twelve months. The applicant and licensee must comply with provisions of law as set forth in Chapter 1 of Title 56 of the South Carolina Code of Laws, as amended, and such license shall expire no later than the last day of the month one year from the date of issuance or such time as indicated by the Department. The fee for such temporary license or identification card shall be one dollar. 126.17. The Department of Highways and Public Transportation shall have the authority with the approval of the Attorney General to employ, within existing authorized positions, necessary legal and support staff to represent the Department in legal matters, including condemnation proceedings and other litigation; such representation shall be under the jurisdiction and control of the Attorney General. 126.18. The Department of Highways and Public Transportation shall continue to collect the casual sales tax as contained in the contractual agreement between the Tax Commission and the Department and the State Treasurer is authorized to reimburse the Department on a monthly basis for the actual cost of collecting the casual sales tax and such reimbursement shall be paid from revenues generated by the casual sales tax. *[126.19. "C" Fund money authorized for stone or rocking or improving on county roads may be used in any county regardless of the present 10% unpaved limit.] 126.20. The Department may consider bids from, and may award construction contracts to persons, firms or corporations which have not otherwise prequalified under R-63-300, if such person, firm or corporation files with the Department adequate contractor's bonds within contemplation of Section 57-5-1660 of the South Carolina Code of Laws. 126.21. When the last day of a month on which a person may obtain his annual motor vehicle license plate or renewal sticker without penalty falls on a Saturday, Sunday or state holiday, the person has until the end of the next working day immediately following this Saturday, Sunday or state holiday to obtain his license plate or renewal sticker without penalty. 126.22. If any funds appropriated pursuant to Section 116, Part I of Act 517 of 1980 for public transportation are not expended during the preceding fiscal years, such funds may be carried forward and expended for the same purpose. 126.23. Notwithstanding any other provision of law, the Department of Highways and Public Transportation is hereby authorized to directly contract public transportation funds with any private operator of a public transportation system to provide service to the general public; provided, that a plan of service has been established and approved by the local general purpose government which has jurisdiction for the area to be served, and approved by the Department, the Highway Commission and the federal government. 126.24. The Department Commission may transfer funds with the exception of General Funds, appropriated to this Section from one line item to another as the needs demand without permission from the Budget and Control Board. 126.25. Notwithstanding any other provisions of law, not less than ten percent of the total State Highway funds contracted for construction purposes during any fiscal year must be expended with small business concerns owned and controlled by economically and socially disadvantaged individuals as defined in Section 11-35-5010 of the 1976 Code or owned and controlled by women, as certified by the Department of Highways and Public Transportation. The Department must give at least thirty days' notice to these small business concerns on their list of contracts to be let. When such small business concerns are not available to perform the work required by the provisions of this section, the Department must verify and record this fact which verification must be preserved in the records of the Department. No contractor may be excluded from consideration for an award of a construction contract under this proviso if the prime contractor files with the Department an affidavit with sufficient proof that there is no small business concern located in South Carolina that can satisfactorily perform any of the construction work required under the contract. *[126.26. Notwithstanding the provisions of Section 12-27-400 of the 1976 Code, as amended, fifty percent of a county's apportionment of "C" construction funds may be expended for rocking or improving county roads and for street and traffic signs. Roads which are improved using ] [the fifty percent "C" construction funds must be maintained by the governing body of the county. The construction, improvement, and maintenance of the farm-to-market or state secondary highway program and of roads using the fifty percent "C" construction funds must be at least equal to the amount of revenue derived from the tax of 2.66 cents on motor fuel.] 126.27. (A) Of total state source highway funds expended in fiscal year on construction contracts, the Department of Highways and Public Transportation shall, through the use of goals or set-asides, provided that goals be used only on projects exceeding $500,000, insure not less than: (1) five percent are expended with small business concerns owned and controlled by socially and economically disadvantaged individuals (DBE'S) as defined in Public Law 95-507; and (2) five percent are expended with firms owned and controlled by disadvantaged females (WBE'S). The Department shall certify eligible firms under this paragraph and shall give at least thirty days' notice to certified firms of contracts to be let. No firm may be certified if it has previously been certified as a DBE or WBE for purposes of federal or state source highway construction contracts set-asides for more than five years. (B) If no DBE or WBE firms certified pursuant to this paragraph are available to perform a contract, the Department shall verify and record this fact and the verification must be preserved in Department records. To the extent a goal or set-aside for a particular category cannot be met, the unused portion of a goal or set-aside must be added to the goal or set-aside of the other category if the appropriate category firm is available. (C) To facilitate implementation of this section, the Department may waive or guarantee bonding requirements for contracts let pursuant to this paragraph with estimated construction costs not exceeding two hundred fifty thousand dollars a contract, and that any such contract set aside and awarded to a DBE or WBE contractor without bonding shall expressly provide that termination of the contract for default of the contractor renders the contractor ineligible for any further Department nonbonded set-aside contracts for a minimum period of two years from the date of the notice. (D) In awarding any contract pursuant to this paragraph, preference must be given to an otherwise eligible South Carolina contractor submitting a responsible bid not exceeding an otherwise eligible out-of-state contractor's low bid by two and one-half percent. (E) A DBE or WBE acting as a prime contractor shall, in letting subcontracts, comply with the applicable provisions of this section. (F) The Department shall make available technical and support services for DBE's and WBE's the same percentages of state source highway construction funds as is provided for the same purpose in federal highway construction funds, not to exceed $100,000. (G) Procurements and contracts made pursuant to Section 106(c) of the Federal Surface Transportation Assistance Act of 1987 (STAA-1987) are subject to the provisions of Sections 11-35-1210(2), 11-35-1220, and 11-35-1230. SECTION 127 RECAPITULATION SEC.NO. Total Funds General Funds LEGISLATIVE DEPARTMENT 3A THE SENATE 5,960,112 5,960,112 3B HOUSE OF REPS. 8,204,859 8,204,859 3C SPECIAL SERVICES 409,360 409,360 3D CODIFICATION OF LAW 1,778,208 1,778,208 3E LEG PTNG/I.T.R. 2,781,539 2,781,539 3F LEG AUDIT COUNCIL 915,333 915,333 3G LEG INFO. SYSTEMS 911,483 911,483 3H ST. REORG. COMM. 1,341,522 776,817 3I ADV-COMM INTERGOV'L 239,350 239,350 3K2 JT. COM-ENERGY 138,255 138,255 3K3 JT. COM-APPRO. REV. 296,830 296,830 3K4 JT. COM-HLTH CARE 115,538 115,538 3K5 JT. COM-ALCO/DRUG 28,578 28,578 3K6 JT. COM-BID. PRAC. 16,234 16,234 3K7 JT. COM-TOB. ADV. 6,897 6,897 3K8 JT. COM-EDUC. STUDY 33,112 33,112 3K9 JT. COM-TEXT. STUDY 22,546 22,546 3K10 JT. COM-ST. EMPLOY. 8,155 8,155 3K11 JT. COM-HANDICAPPED 2,856 2,856 3K12 JT. COM-INS LAWS 79,109 79,109 3K13 JT. COM-WORKERS COMP 33,493 33,493 3K14 JT. COM-PUB. TRANS. 30,111 30,111 3K15 JT. COM-AGING STUDY 64,682 64,682 3K16 JT. COM-CONSUMER AFF 4,943 4,943 3K17 JT. COM-AGRICULT. 11,424 11,424 3K18 JT. COM-WATER RES. 2,271 2,271 3K19 JT. COM-CATAWBA IND. 952 952 3K20 JT. COM-MEN HLTH & RET 62,165 62,165 3K21 JT. COM-TOUR & TRADE 24,985 24,985 3K22 JT. COM-RETIREMENT 7,671 7,671 3K23 JT. COM-TAX STUDY 53,225 53,225 3K24 JT. CHILDREN'S STUDY 876,960 876,960 3K25 JT. COM-CRIME STUDY 3,808 3,808 3K26 JT. COM-INT'L SECURITY 1,500 1,500 3K27 JT. COM-RAILROAD ABAND. 4,760 4,760 3K28 JT. COM-AQUACULTURE 5,729 5,729 3K29 JT. COM-CULTURAL AFF. 59,183 59,183 SECTION 127 RECAPITULATION SEC. NO. Total Funds General Funds 3K30 JT. ELEC. LAW STUDY 40,726 40,726 3K31 JT. EIA SELECT 88,000 TOTAL LEGISLATIVE DEPT. 24,666,464 24,013,759 JUDICIAL DEPARTMENT 4 JUDICIAL DEPT. 22,390,553 22,390,553 TOTAL JUDICIAL DEPT. 22,390,553 22,390,553 EXECUTIVE AND ADMINISTRATIVE DIVISION 5A GOV-EXEC. CONTROL 1,189,544 1,189,544 5B GOV-ST. LAW ENFORCE 16,766,183 15,628,183 5C GOV-EXEC POLICY 59,116,596 6,376,664 5D GOV-MANSION & GNDS. 200,266 200,266 6 LIEUT. GOV. OFFICE 214,899 214,899 7 SECY. OF STATE OFF. 1,060,831 1,060,831 8 COMPTROLLER GEN. OFF. 3,900,525 3,900,525 9 STATE TREASURER'S OFF 3,388,538 3,388,538 10 ATTY. GENERAL'S OFF. 9,545,299 9,545,299 11 COMM-APPELLATE DEF. 737,367 737,367 13 ADJT.GENERAL'S OFF. 8,867,624 4,070,720 14 S.C. STATE GUARD 15 STATE ELECTION COMM. 1,678,862 1,528,862 16A B & C-OFF-EXEC DIR 7,522,258 5,950,988 16B B & C-BUDGET DIV. 1,082,877 1,082,877 16C B & C-RES. & STATS. 4,012,929 3,078,348 16D B & C-INFO RES. MGMT 38,086,219 2,196,410 16E B & C-GEN. SVCS. DIV 28,045,285 5,507,165 16F B & C-ST. FIRE MARS. 3,263,701 2,657,694 16G B & C-MOT. VEH. MGMT 4,952,248 266,355 16H B & C-HUMAN RES MGMT 3,970,622 2,862,600 16I B & C-LOC. GOV. DIV 8,000,535 8,000,535 16J B & C-STATE AUDITOR 3,358,301 3,358,301 16K B & C-RETIREMENT DIV 7,052,033 16L B & C-EMP. BENEFITS 67,439,245 67,439,245 16M B & C-CAP. EXP. FND 42,925,448 42,925,448 TOTAL EXEC. & ADMIN. DIV 326,378,235 193,167,664 EDUCATIONAL DIVISION 17 COMM-HIGHER ED. 3,376,120 3,208,831 18 HIGH. ED-TUITION GRT 16,616,559 15,816,559 SECTION 127 RECAPITULATION SEC. NO. Total Funds General Funds 19 THE CITADEL 33,225,805 11,603,686 20 CLEMSON (EDUC) 156,414,771 58,147,865 21 COLL. OF CHARLESTON 34,638,882 16,184,995 22 FRANCIS MARION COLL. 17,620,282 9,368,339 23 LANDER COLLEGE 13,192,304 6,665,677 24 S.C. STATE COLL 31,972,710 16,952,518 25A UNIV OF S. CAROLINA 241,760,197 103,645,257 25B U.S.C. MEDICAL SCH. 18,848,636 14,053,429 25C U.S.C.-AIKEN 10,349,936 5,296,101 25D U.S.C.-COASTAL 14,075,659 7,369,289 25E U.S.C.-SPARTANBURG 13,909,942 6,875,927 25F U.S.C.-BEAUFORT 2,105,924 1,122,337 25G U.S.C.-LANCASTER 3,552,540 1,776,301 25H U.S.C.-SALKEHATCHIE 2,085,833 1,095,298 25I U.S.C.-SUMTER 4,548,375 2,494,850 25J U.S.C.-UNION 1,499,457 731,351 26 WINTHROP COLL. 38,236,619 16,293,149 27A MED. UNIV-S.C. 107,201,338 66,951,338 27B MED. UNIV-HOSPITAL 122,375,279 13,057,104 27C S.C. CON-TCH. HOSP. 13,351,006 12,831,006 27D CHAS. HIGH ED. CONSORT 695,838 215,838 28 ADV CSL-VOC & TECH 186,107 39,951 29 ST BD-TEC & COMP ED. 178,326,348 85,800,703 30 ST. EDUC. DEPT. 1,370,974,237 945,619,932 31 EDUC. T.V. COMM. 21,341,137 15,868,805 32 W.L. GRAY OPP. SCH 3,037,273 2,455,159 33 VOCATIONAL REHAB. 58,161,862 13,958,158 34 SCH-DEAF & BLIND 10,696,977 9,233,629 35 DEPT-ARCH. & HIST. 4,364,902 3,659,969 36 CONFED. RELIC RM. 193,175 193,175 37 S.C. STATE LIBRARY 6,691,301 5,043,251 38 S.C. ARTS COMM. 3,579,068 2,807,302 39 STATE MUSEUM COMM 4,309,279 4,061,081 TOTAL EDUCATIONAL DIV. 2,563,515,678 1,480,498,160 HEALTH DIVISION 40 ST. HLTH/HUMAN SVC 565,858,016 94,710,479 41 DEPT-HLTH & ENV. CTL 194,126,439 77,482,801 42 DEPT-MENTAL HLTH 202,792,530 142,004,620 SECTION 127 RECAPITULATION SEC. NO. Total Funds General Funds 43 DEPT-MENTAL RETARD 141,841,563 68,505,009 44 S.C. COMM-ALCO/DRUG 12,011,092 8,466,569 TOTAL HEALTH DIV. 1,116,629,640 391,169,478 SOCIAL REHABILITATION SERVICES DIVISION 45 DEPT-SOCIAL SVCS. 467,435,675 89,131,844 46 JOHN DE LA HOWE SCH 2,748,278 2,458,041 47 ADV. BD-REV-FOS CARE 462,836 460,631 48 CHILDREN'S BUREAU 49 COMM-THE BLIND 5,327,802 2,980,345 50 COMM-AGING 11,905,673 1,765,718 51 ST. HOUSING AUTH. 13,727,663 457,253 52 S.C. COMM-HUMAN AFF 1,543,082 1,305,082 53 DEPT-VETERANS AFF 1,147,379 1,147,379 54 COMM-WOMEN 68,947 67,697 TOTAL SOC. REHAB. SVC. 504,367,335 99,773,990 CORRECTIONAL DIVISION 55 DEPT OF CORRECTIONS 155,413,725 135,679,943 56 PAROLES & COMM CORR 21,137,521 11,549,568 57 DEPT-YOUTH SVCS. 30,557,799 27,508,547 58 LAW ENFO-TRAINING CSL 4,395,669 59 LAW OFF-HALL OF FAME 175,231 TOTAL CORRECTIONAL DIV 211,679,945 174,738,058 CONSERVATION, NATURAL RESOURCES & DEVELOPMENT DIV. 60 WATER RESOURCES COMM 4,608,051 3,417,399 61 LAND RESOURCES COMM 2,744,212 2,649,212 62 STATE FORESTRY COMM 16,927,744 14,894,031 63 DEPT-AGRICULTURE 9,862,758 5,916,048 64 FAM. FARM DEV. AUTH 1,110,221 330,155 65 CLEMSON-PUBLIC SVC. 50,116,786 35,736,198 66 MIG. WATERFOWL COMM 241,306 31,306 67 WILDLIFE/MARINE RES. 36,005,921 17,280,561 68 COASTAL COUNCIL 2,585,584 1,132,584 69 SEA GRANT CONSORT. 1,514,026 453,553 70 DEPT-PARKS/REC/TOUR 26,200,027 12,735,027 71 STATE DEVELOPMENT BD 6,393,398 5,983,398 72 JOBS-ECON DEV. AUTH. 570,016 490,516 73 PATRIOTS PT. DEV. 2,309,834 SECTION 127 RECAPITULATION SEC. NO. Total Funds General Funds 75 CLK HILL-RUSS. AUTH 1,642,690 1,642,690 76 OLD EX. BLDG. COMM 246,981 120,192 TOTAL CONS & NAT. RES. 163,079,555 102,812,870 REGULATORY DIVISION 77 PUBLIC SVC. COMM 6,150,338 6,056,272 78 WORKERS' COMP. COMM 3,401,284 3,314,284 79 ST WORKERS' COMP. FND 2,082,273 106,283 79A PATIENTS' COMP. FND 157,248 80 SECOND INJURY FND 526,828 81 DEPT-INSURANCE 4,538,616 4,538,616 82A FIN INST BD-ADM. 19,545 19,545 82B FIN INST BD-BANK EX 1,027,189 1,027,189 82C FIN INST BD-COMSUMER 371,300 371,300 83 DEPT-CONSUMER AFF 1,843,359 1,748,359 85 DEPT-LABOR 5,269,966 3,727,077 86 STATE TAX COMM 31,616,309 31,286,309 87 ALCOHOL BEV. CTL COMM 3,791,564 3,329,564 88 STATE ETHICS COMM 158,775 158,775 89 EMPLOY. SEC. COMM 48,252,193 194,031 90 BD-ACCOUNTANCY 306,716 306,716 91 BD-ARCHITECT EXAM. 203,343 203,343 92 AUCTIONEERS' COMM 109,290 109,290 93 BD-BARBER EXAM. 161,706 161,706 94 ST ATHLETIC COMM 26,499 26,499 95 CEMETERY BD 21,902 21,902 96 BD-CHIROPRACTIC EXAM 53,170 53,170 97 CONTRACT LICENSING BD 331,901 331,901 98 BD-COSMETOLOGY 411,367 411,367 99 BD-DENTISTRY 320,000 320,000 100 BD-ENGINEERS & SURV. 329,889 329,889 101 BD-CERT-ENV. SYS.OPER 173,063 173,063 102 BD-REGIST-FORESTERS 14,080 14,080 103 BD-FUNERAL SVC. DIR 63,103 63,103 103A BD-REGIST-GEO. 26,190 26,190 104 BD-MEDICAL EXAM. 714,834 714,834 105 BD-NURSING 601,096 601,096 106 BD-EXAM-NURSE HOME ADM 60,462 60,462 107 BD-OCCUPATION THERAPY 3,036 3,036 108 BD-EXAM-OPTICIANRY 15,272 15,272 SECTION 127 RECAPITULATION SEC. NO. Total Funds General Funds 109 BD-EXAM-OPTOMETRY 41,696 41,696 110 THE BD-PHARMACY 242,228 242,228 111 BD-PHYS. THERAPY EXAM 38,474 38,474 112 BD-PODIATRY EXAM. 1,044 1,044 112A BD-PRO. CNSLRS/THERAPY 62,157 62,157 113 BD-EXAM. IN PSYCH. 12,901 12,901 114 REAL ESTATE COMM 1,437,100 1,437,100 115 RESID. HOME BLDRS COM 472,712 472,712 116 BD-EXAM-REGIST. SANIT. 7,236 7,236 117 BD-SOCIAL WORK EXAM 6,000 6,000 118 BD-EXAM-SPEECH & PATH 13,663 13,663 119 BD-VET. MEDICAL EXAM 24,487 24,487 119A PROCURE & REVIEW PAN. 122,650 122,650 TOTAL REGULATORY DIV. 115,636,054 62,306,871 TRANSPORTATION DIVISION 120 AERONAUTICS COMM 2,821,226 2,540,056 TOTAL TRANSPORTATION DIV 2,821,226 2,540,056 DEBT SERVICE 122 DEBT SERVICE 109,388,519 109,388,519 TOTAL DEBT SERVICE 109,388,519 109,388,519 MISCELLANEOUS DIVISION 124 DUES & CONTRIB. 50,000 50,000 125 AID TO SUBDIVS 206,555,501 206,555,501 TOTAL MISCELLANEOUS DIV 206,605,501 206,605,501 HIGHWAY DEPARTMENT 126 DEPT-HWYS & PUB TRANS. 562,118,105 1,240,730 TOTAL HIGHWAY DEPT 562,118,105 1,240,730 GRAND TOTAL $5,929,276,810 ============= $2,870,646,209 ============= SOURCE OF FUNDS: APPROPRIATED GEN. FUNDS $2,870,646,209 FEDERAL FUNDS 1,555,210,214 OTHER FUNDS 1,503,420,387 TOTAL $5,929,276,810 ============= SECTION 128 ESTIMATE OF GENERAL, SCHOOL, HIGHWAY, AND EDUCATION IMPROVEMENT ACT REVENUE Fiscal Year l987-88 Free Conference Estimate FY 1987-88 June 3, 1987 Regular Sources: Retail Sales Tax ...................$1,003,080,000 Income Tax: Individual ........................ 1,066,355,000 Corporation ....................... 227,120,000 Total Income and Sales ...........$2,296,555,000 All Other Revenue: Admissions Tax .................... 7,000,000 Aircraft Tax ...................... 585,000 Alcoholic Liquor Tax .............. 48,598,500 Bank Tax .......................... 6,700,000 Beer & Wine Tax ................... 69,000,000 Business License Tax .............. 30,900,000 Cable Television Fees ............. 700 Coin-Operated Device Tax .......... 10,785,000 Commercial Nuclear Waste Tax ...... 8,125,000 Contractors License Tax ........... 1,320,690 Corporation License Tax ........... 32,925,000 Department of Agriculture ......... 6,011,200 Departmental Revenue .............. 31,487,736 Documentary Tax ................... 18,628,571 Earned on Investments ............. 79,010,000 Electric Power Tax ................ 15,150,000 Estate Tax ........................ 25,600,000 Fertilizer Inspection Tax ......... 220,000 Gasoline Tax - Counties ........... 17,800,000 Gift Tax .......................... 3,775,000 Insurance Tax ..................... 78,164,485 Motor Transport Fees .............. 5,364,877 Private Car Lines Tax ............. 1,300,000 Public Service Assessment ......... 4,428,375 Public Service Authority .......... 3,000,000 SECTION 128 ESTIMATE OF GENERAL, SCHOOL, HIGHWAY, AND EDUCATION IMPROVEMENT ACT REVENUE Fiscal Year l987-88 Free Conference Estimate FY 1987-88 June 3, 1987 Radioactive Waste Surcharge ....... 4,000,000 Retailers License Tax ............. 1,360,000 Savings & Loan Association Tax .... 100,000 Soft Drinks Tax ................... 20,850,000 Workers' Comp. Insurance Tax....... 10,595,000 Total All Other Revenue ..........$ 542,785,134 Total Regular Sources ..............$2,839,340,134 Miscellaneous Sources: Circuit & Family Court Fines ...... 1,875,000 Debt Service Transfers ............ 14,393,649 Housing Authority Reimbursement ... 456,841 Indirect Cost Recoveries .......... 17,222,481 Mental Health Fees ................ 4,800,000 Parole & Probation Super. Fees..... 2,800,000 Unclaimed Property Fund Transfer .. 7,025,000 Waste Treatment Loan Repayment .... 334,052 Nonrecurring Revenue .............. 7,500,000 Total Miscellaneous Sources ........$ 56,407,023 Total Regular & Misc. Revenue .......$2,895,747,157 LESS: Reserve Fund Transfers............ (25,092,881) BEA Revenue Cap-Section 11-9-880.. 0 Total All Sources of Revenue ........$2,870,654,276 Total Highway Revenue ...............$ 339,119,000 Education Improvement Fund: 1% Retail Sales Tax ............... 251,333,850 Earned on Investments ............. 1,800,000 Total Education Improvement Fund ....$ 253,133,850 Total General, School, Highway and E.I.A. Revenue ....................$3,462,907,126 ============== 128.1 Amounts collected from earnings on state investments in excess of $49,010,000 but not more than $30,000,000 in excess thereof shall be transferred into the Capital Expenditure Fund to ensure full funding pursuant to Section 11-11-310 of the 1976 Code. Any amount in excess of the requirement to fund the Capital Expenditure Fund from earnings on state investments must be transferred to the State Education Department's Aid to School Dist.-School Building program. 129.1. The expenditure of money appropriated in this Act shall be by warrant requisitions directed to the Comptroller General. Upon receipt of the requisition, accompanied by invoices or other satisfactory evidence of the propriety of the payment, and itemized according to standard budget classifications, the Comptroller General shall issue his warrant on the State Treasurer to the payee designated in the requisition. Upon approval and designation by the State Budget and Control Board, state institutions may requisition funds in favor of their own treasurer, itemized only to the extent of the purpose of the appropriation as expressed in this Act, and may deposit such funds in the name of the institution, in such bank or banking institutions as shall be designated by the State Treasurer, and disburse same by check to meet the purposes of the appropriation, but strict account shall be kept of all such expenditures according to standard budget classifications. All money shall be drawn only when actually owing and due. The Comptroller General shall establish rules and regulations for the uniform reimbursement, remittance and transfers of funds to the General Fund of the State required by law. 129.2. During the Fiscal Year 1987-88, student fees at the State institutions of higher learning shall be fixed by the respective Boards of Trustees as follows: (1) Fees applicable to student housing, dining halls, student health service, parking facility, laundries and all other personal subsistence expenses shall be sufficient to fully cover the total direct operating and capital expenses of providing such facilities and services over their expected useful life except those operating or capital expenses related to the removal of asbestos. (2) Student Activity Fees may be fixed at such rates as the respective Boards shall deem reasonable and necessary. 129.3. The University of South Carolina, Clemson University, the Medical University of S. C. (including the Medical University Hospital), The Citadel, Winthrop College, S. C. State College, Francis Marion College, College of Charleston, Lander College and the Wil Lou Gray Opportunity School shall remit all revenues and income, collected at the respective institutions, to the State Treasurer according to the terms of Section 1 of this Act, but all such revenues or income so collected, except fees received as regular term tuition, matriculation, and registration, shall be carried in a special continuing account by the State Treasurer, to the credit of the respective institutions, and may be requisitioned by said institutions, in the manner prescribed in Section 129.1 of this Act, and expended to fulfill the purpose for which such fees or income were levied, but no part of such income shall be used for permanent improvements without the express written approval of the State Budget and Control Board and the Joint Legislative Capital Bond Review Committee; and it is further required that no such fee or income shall be charged in excess of the amount that is necessary to supply the service, or fulfill the purpose for which such fee or income was charged. Notwithstanding other provisions of this Act, funds at State Institutions of Higher Learning derived wholly from athletic or other student contests, from the activities of student organizations, and from the operations of canteens and bookstores, and from approved Private Practice plans may be retained at the institution and expended by the respective institutions only in accord with policies established by the institution's Board of Trustees. Such funds shall be audited annually by the State but the provisions of this Act concerning unclassified personnel compensation, travel, equipment purchases and other purchasing regulations shall not apply to the use of these funds. 129.4. The institutions of higher education may offer educational fee waivers to no more than two percent of the undergraduate student body. 129.5. The Boards of Trustees of the University of South Carolina, Clemson University, The Citadel, Winthrop College, S. C. State College, Francis Marion College, the College of Charleston, and Lander College, are hereby authorized to abate the tuition fee charged at these institutions to the extent of fifty ($50.00) dollars to the winner of the American Legion High School Oratorical Contest and to the Governor of Boy's State and to the highest ranking student in the State in the annual National Science Talent Search and to the Governor of Girls' State; and said abatements to be for four (4) years in each instance. As to the winner of the American Legion High School Oratorical Contest and the Governor of Boys' State, the abatement shall be granted only when the American Legion, Department of South Carolina, shall have contributed a like amount per year. The abatement of tuition herein provided is for the purpose of furnishing a scholarship of one hundred ($100.00) dollars per year to the winners of the above contests, the State of South Carolina and the American Legion, Department of South Carolina, co-operating on an equal basis in providing these scholarships. 129.6. Notwithstanding any other provisions of this Act, funds at Technical Education Colleges derived wholly from the activities of student organizations and from the operations of canteens and bookstores may be retained by the college and expended only in accord with policies established by the respective college's Area Commission and approved by the State Board for Technical and Comprehensive Education. 129.7. As far as practicable all departments, institutions, and agencies of the State are hereby directed to budget and allocate the appropriations herein made to them as quarterly allocations so as to provide for operation on uniform standards throughout the fiscal year and in order to avoid a deficiency in such appropriations. It should be recognized that academic year calendars of state institutions will affect the uniformity of the receipt and distribution of funds during the years. The Budget and Control Board is authorized to require any agency, institutions or department to file a quarterly allocations plan and is further authorized to restrict the rate of expenditures of the agency, institution or department if the Board determines that a deficit may occur. The bonds of State officials violating the terms of this section shall be held liable therefor, unless the Budget and Control Board has been advised of, and officially recognizes the necessity for such deficit. 129.8. All Federal Funds received shall be deposited in the State Treasury, if not in conflict with Federal regulations, and withdrawn therefrom as needed, in the same manner as that provided for the disbursement of state funds. If it shall be determined that federal funds are not available for, or cannot be appropriately used in connection with, all or any part of any activity or program for which state funds are specifically appropriated in this Act to match Federal funds, the appropriated funds may not be expended and shall be returned to the General Fund, except upon specific written approval of the Budget and Control Board after review by the Joint Appropriations Review Committee. Donations or contributions from sources other than the Federal Government, for use by any state agency, shall be deposited in the State Treasury, but in special accounts, and shall be withdrawn from the treasury as needed to fulfill the purposes and conditions of the said donations, or contributions, if specified, and, if not specified, as may be directed by the proper authorities of the department. The expenditure of funds by agencies of the State Government from sources other than General Fund appropriations shall be subject to the same limitations and provisions of law applicable to the expenditure of appropriated funds with respect to salaries, wages or other compensation, travel expense, and other allowance or benefits for employees. 129.9. Except as otherwise provided in this Act, all appropriations for compensation of State Employees shall be paid in twice-monthly installments to the person holding such position. In order to provide a regular and permanent schedule for payment of employees, it is hereby established that the payroll period shall begin on June 2, 1987, with the first pay period ending on June 16, 1987. The payroll period shall continue thereafter on a twice-monthly schedule as established by the Budget and Control Board. It is the intent of the General Assembly that this schedule, thus established, will continue from one fiscal year to another without interruption, on a twice monthly basis. The Budget and Control Board is authorized to approve any changes to this schedule where circumstances are deemed justifiable. The appropriated salaries for specified positions shall mean the maximum compensation for such position, except as specifically provided in other provisions of this Act, and in any case where the head of any department can secure the services for a particular position or work at a lower rate than the salary specified in this Act, authority for so doing is hereby given. No employee of any state department or institution shall be paid any compensation from any other department of the state government except with the approval of the State Budget and Control Board, and no employee of any department or institution shall be paid travel expenses by any other department or institution without approval of the agency by which he is regularly employed. The Comptroller General shall report, after June thirtieth of each year, to the House Ways and Means Committee and the Senate Finance Committee the names of all employees receiving dual compensation and the amounts received. The provisions of Regulation 19-707.02 and Section 8-5-10 of the 1976 Code, as amended, shall not apply to employees hired for 120 days or less. 129.10. That salaries paid to officers and employees of the State, including its several boards, commissions, and institutions shall be in full for all services rendered, and no perquisites of office or of employment shall be allowed in addition thereto, but such perquisites, commodities, services or other benefits shall be charged for at the prevailing local value and without the purpose or effect of increasing the compensation of said officer or employee. The charge for these items may be payroll deducted at the discretion of the Comptroller General or the chief financial officer at each agency maintaining its own payroll system. This shall not apply to the Governor's Mansion, nor to guards at any of the State's penal institutions and nurses and attendants at the Department of Mental Health, and the Department of Mental Retardation, nor to the Superintendent and staff of John de la Howe School, nor to the cottage parents and staff of Wil Lou Gray Opportunity School, nor to the Directors of John G. Richards Campus, Willow Lane Campus, and the Reception and Evaluation Center at the Department of Youth Services. The Presidents of those State institutions of higher learning authorized to provide on-campus residential facilities for students may be permitted to occupy residences on the grounds of such institutions without charge. Any state institution of higher learning may provide a housing allowance to the President in lieu of a residential facility, the amount to be approved by the Budget and Control Board. That the following may be permitted to occupy residences owned by the respective Departments without charge: the Commissioner of the Department of Corrections, the Farm Director, Farm Managers, and Specialists employed at the Wateree River Correctional Institution, Walden Correctional Institution, MacDougall Youth Correctional Center, and Givens Youth Correctional Center; the S. C. State Commission of Forestry fire tower operators, Forestry aides, and caretaker at central headquarters; the S. C. Wildlife and Marine Resources Department's Game Management Personnel, Fish Hatchery Superintendents, Lake Superintendent, and Fort Johnson Superintendent; the Department of Parks, Recreation and Tourism field personnel in the State Parks Division; the Agricultural Aide at the Department of Youth Services Farm; Director of Wil Lou Gray Opportunity School; President of the School for the Deaf and Blind; house parents for the Commission for the Blind; Director of the Physical Plant at Winthrop College and Farm Superintendent at Winthrop College; S.C. Department of Health and Environmental Control personnel at the State Park Health Facility and Camp Burnt Gin; Assistant Director of Residence Life and a student counselor at Lander College; the Department of Mental Retardation physicians and other professionals at Whitten Center, Clemson University Off-Campus Agricultural Staff and Housing Area Coordinators. Except in the case of elected officials, the fair market rental value of any residence furnished to a State Employee shall be reported by the State Agency furnishing the residence to the State Auditor and the Joint Legislative Committee on Personal Service Financing and Budgeting by October 1 of each fiscal year. All salaries paid by departments and institutions shall be in accord with a uniform classification and compensation plan, approved by the Budget and Control Board, applicable to all personnel of the State Government whose compensation is not specifically fixed in this Act. Such plan shall include all employees regardless of the source of funds from which payment for personal service is drawn. Academic personnel of the institutions of higher learning and other individual or group of positions that cannot practically be covered by the plan may be excluded therefrom but their compensations shall, nevertheless, be subject to approval by the Budget and Control Board. Salary appropriations for employees fixed in this Act shall be in full for all services rendered, and no supplements from other sources shall be permitted or approved by the State Budget and Control Board. With the exception of travel and subsistence, legislative study committees shall not compensate any person who is otherwise employed as a full-time state employee. Salaries of the heads of all agencies of the State Government shall be specifically fixed in this Act and no salary shall be paid any agency head whose salary is not so fixed. The source of compensation for any position in the State Government shall not be changed without approval of the Budget and Control Board. 129.11. Each organization receiving a contribution in this Act shall render to the Budget and Control Board by November 1 of the fiscal year in which funds are received, an accounting of how the State funds will be spent, a copy of the adopted budget for the current year, and also a copy of the organization's most recent operating financial statement. The funds appropriated in this Act for contributions shall not be expended until the required financial statements are filed with the Budget and Control Board. No funds in this Act shall be disbursed to organizations or purposes which practice discrimination against persons by virtue of race, creed, color or national origin. The State Auditor shall review and audit, if necessary, the financial structure and activities of each organization receiving contributions in this Act and make a report to the General Assembly of such review and/or audit, when requested to do so by the Budget and Control Board. 129.12. Travel and subsistence expenses, whether paid from State appropriated, Federal, local or other funds, shall be allowed in accordance with the following provisions: A. Unless otherwise provided in paragraphs B through H of this section, all employees of the State of South Carolina or any agency thereof including employees and members of the governing bodies of each technical education center while traveling on the business of the State shall, upon presentation of a paid receipt, be allowed reimbursement for actual expenses incurred for lodging. The employee shall also be reimbursed for the actual expenses incurred in the obtaining of meals except that such costs shall not exceed $18 per day, except in urban areas outside of South Carolina with populations in excess of 250,000 in which case the maximum daily reimbursement for meals shall not exceed $30. It shall be the responsibility of the agency head to monitor the charges for lodging which might be claimed by his employees in order to determine that such charges are reasonable, taking into consideration location, purpose of travel or other extenuating circumstances. The provisions of this item shall not apply to Section 42-3-40 of the 1976 Code. B. That employees of the State, when traveling outside the United States, Canada, and Puerto Rico upon promotional business for the State of South Carolina shall be entitled to actual expenses for both food and lodging. C. The Governor, Lieutenant Governor, Secretary of State, Comptroller General, Attorney General, State Treasurer, Adjutant General, Superintendent of Education and the Commissioner of Agriculture shall be reimbursed actual expenses for subsistence. D. Non-legislative members of committees appointed pursuant to Acts and Resolutions of the General Assembly whose membership consists solely of members of the General Assembly or members of the General Assembly and other personnel who are not employees of the State of South Carolina shall be allowed subsistence expenses of $35 per day while traveling on official business. Members of such committees may opt to receive actual expenses incurred for lodging and actual expenses incurred in the obtaining of meals in lieu of the allowable subsistence expense. E. Members of the State Boards, Commissions, or Committees whose duties are not full-time and who are paid on a per diem basis, shall be allowed reimbursement for actual expenses incurred at the rates provided in Paragraph A and I of this Section while away from their places of residence on official business of the State. One person accompanying a handicapped member of a State Board, Commission, or Committee on official business of the State shall be allowed the same reimbursement for actual expenses incurred at the rates provided in Paragraph A through I of this Section. F. No subsistence reimbursement shall be allowed to a Justice of the Supreme Court or Judge of the Court of Appeals while traveling in the county of his official residence. When traveling on official business of said court within 40 miles outside the county of his official residence, a Supreme Court Justice and a Judge of the Court of Appeals shall be allowed subsistence expenses in the amount of $35 per day plus such mileage allowance for travel as is provided for other employees of the State. When traveling on official business of said Court 40 or more miles outside the county of his official residence, each Justice and Judge of the Court of Appeals shall be allowed subsistence expenses in the amount as provided in this Act for members of the General Assembly plus such mileage allowance for travel as is provided for other employees of the State. The Chief Justice, or such other person as he designates, while attending the Conference of Chief Justices and one member of the Supreme Court while attending the National Convention of Appellate Court Judges, and three Circuit Judges while attending the National Convention of State Trial Judges shall be allowed actual subsistence and travel expenses. Upon approval of the Chief Justice, Supreme Court Justices, Judges of the Court of Appeals, Circuit Judges, and Family Court Judges shall be reimbursed for actual expenses incurred for all other official business requiring out-of-state expenses at the rate provided in paragraph A of this section. G. No subsistence reimbursements are allowed to a Circuit Judge or a Family Court Judge while holding court within the county in which he resides. While holding court or on other official business outside the county, but within the circuit in which he resides and within fifty miles of his residence, a Circuit Court Judge or Family Court Judge is entitled to a subsistence allowance in the amount of $35 per day. While holding court or on other official business within his circuit at a location fifty miles or more from his residence or without his circuit, a Circuit Court or Family Court Judge is entitled to a subsistence allowance in the amount as provided in this Act for members of the General Assembly. H. Any retired Justice, Circuit Court Judge or Family Court Judge appointed by the Supreme Court to serve as a Special Circuit Judge, Family Court Judge, Appeals Court Judge, or Acting Associate Justice shall serve without pay but shall receive the same allowance for subsistence, expenses, and mileage as provided in Part I for Circuit Court Judges. I. No expense shall be allowed an employee either at his place of residence or at the official headquarters of the agency by which he is employed except as provided in paragraph E of this section. When an employee is assigned to work a particular territory or district, and such territory or district and his official headquarters are in different localities or sections of the State, expenses may be allowed for the necessary travel to his official headquarters. The members of the Industrial Commission, Public Service Commission and the Employment Security Commission may be reimbursed at the regular mileage rate of one round trip each week from their respective homes to Columbia. No subsistence reimbursement shall be allowed to a member of the Industrial Commission, Public Service Commission or the Employment Security Commission while traveling in the county of his official residence. When traveling on official business of the Commission within 50 miles outside the county of his official residence, a member of the Industrial Commission, Public Service Commission or the Employment Security Commission shall be allowed subsistence expenses in the amount of $35 per day. When traveling on official business of the Commission 50 or more miles outside the county of his official residence, each member shall be allowed a subsistence expense in the amount of $50 per day except that members of the Employment Security Commission, Public Service Commission, and Industrial Commission shall receive a subsistence allowance as provided in this Act for members of the General Assembly. J. When an employee of the State shall use his or her personal automobile in traveling on necessary official business, a charge of 21 cents per mile will be allowed for the use of such automobile and the employee shall bear the expense of supplies and upkeep thereof. Whenever State-provided motor pool vehicles are reasonably available and an employee of the State shall request for his own benefit to use his or her personal vehicle in traveling on necessary official business, a charge of 20 cents per mile will be allocated for the use of such vehicle and the employee shall bear the expense of supplies and upkeep thereof. When such travel is by a State-owned automobile, the State shall bear the expense of supplies and upkeep thereof but no mileage will be allowed. Agencies are requested to utilize self-service gasoline pumps and state gasoline facilities when prudent and effect a reduction in the number of miles traveled to provide necessary funds for the essential travel. In traveling on the business of the State, employees are required to use the most economical mode of transportation, due consideration being given to urgency, schedules and like factors. K. That a State agency may advance travel and subsistence expense monies to employees of that agency for the financing of ordinary and necessary travel required in the conducting of the business of the agency. The Budget and Control Board is directed to develop and publish rules and regulations pertaining to the advancing of travel expenses and no State agency shall make such advances except under the rules and regulations as published. All advances for travel and subsistence monies shall be repaid to the agency within thirty (30) days after the end of the trip or by the end of the fiscal year, whichever comes first. L. That the State institutions of higher learning are authorized to reimburse reasonable relocation expenses for new employees when such reimbursements are considered by the agency head to be essential to successful recruitment of professionally competent staff members. M. The State Budget and Control Board is authorized to promulgate and publish rules and regulations governing travel and subsistence payments. 129.13. The per diem allowance of all boards, commissions and committees shall be at the rate of thirty-five ($35) dollars per day. No full-time officer or employee of the State shall draw any per diem allowance for service on such boards, commissions or committees. 129.14. In addition to the powers and duties devolved upon the Budget and Control Board by the 1976 Code of Laws of this State, the said Board is hereby given full power and authority to make surveys, studies, and examinations of departments, institutions, and agencies of this State, as well as its programs, so as to determine whether a proper system of accounting is maintained in such departments, institutions, commissions, and agencies, and to require and enforce the adoption of such policies as are deemed necessary to accomplish these purposes; and to survey, appraise, examine and inspect, and determine the true conditions of all property of the State, and what may be necessary to protect it against fire hazard or deterioration, and to conserve its use for State purposes, and to make and issue and to enforce all necessary, needful, and convenient rules and regulations for the enforcement of this provision and to approve the destruction or disposal of records of no value to the State. The State Budget and Control Board may require that all plans and specifications for permanent improvements of any nature by any State department or institution shall be submitted to the said Board for approval prior to the awarding of any contract therefor, or prior to construction by any other means. The State Budget and Control Board shall have the authority to approve blanket bonds for each of the several departments, agencies and institutions of the state government, which bonds shall include coverage requirements by law for particular officials and employees and any others who, in the opinion of the Board, should be bonded. Such blanket bonds shall be subject to approval as to form and execution by the Attorney General. The Division of General Services may contract to develop an energy utilization management system for state facilities under its control and to assist other agencies and departments in establishing similar programs following all applicable laws and regulations, but no capital expenditures are authorized hereby. 129.15. Notwithstanding any other provision of law, the State Treasurer may enter into contracts whereby the agency or institution may accept credit cards as payment for goods or services provided. 129.16. Any appropriations made herein or by special act now or hereafter, are hereby declared to be maximum, conditional and proportionate, the purpose being to make them payable in full in the amount named herein, if necessary, but only in the event the aggregate revenues available during the period for which the appropriation is made are sufficient to pay them in full. The State Budget and Control Board shall have full power and authority to survey the progress of the collection of revenue and the expenditure of funds by all departments and institutions. If the Budget and Control Board determines that a deficit may occur, it shall utilize such funds as may be available to avoid a year-end deficit and thereafter take such action as necessary to restrict the rate of expenditure as provided in Section 129.7 of this Act. No institution, activity, program, item, special appropriation, or allocation for which the General Assembly has provided funding in any part of this Act shall be discontinued, deleted, or deferred by the Budget and Control Board. Any reduction of rate of expenditure by the said Board, under authority of this Act, shall be applied as uniformly as may be practicable except that no reduction shall be applied to funds encumbered by a written contract with an agency not connected with the State Government; and in making such reductions any amounts of State Revenues allocated by law to counties and municipalities (commonly referred to as Aid to Subdivisions) shall be subject to reduction the same as appropriations. Counties and municipalities shall be immediately notified of any such action by the Board. No such reduction shall be ordered by the State Budget and Control Board while the General Assembly is in session without first reporting such necessity to the General Assembly. The expenditure of funds, heretofore or hereafter provided, by any State Agency, except the Department of Highways and Public Transportation for permanent improvements as defined in the State Budget, shall be subject to approval and regulations of the State Budget and Control Board. The Board shall have authority to allot to specific projects from funds made available for such purposes, such amounts as are estimated to cover the respective costs of such projects, to declare the completion of any such projects, and to dispose, according to law, of any unexpended balances of allotments, or appropriations, or funds otherwise provided for such projects, upon the completion thereof. The approval of the Budget and Control Board shall not be required for minor construction projects (including renovations and alterations) where the cost does not exceed an amount determined by the Joint Bond Review Committee and the Budget and Control Board. In all construction, improvement and renovation of State buildings, the applicable standards and specifications set forth in each of the following codes shall be followed: The Standard Building Code - 1986 Edition; The Standard Plumbing Code - 1986 Edition; The Standard Gas Code - 1985 Edition; The Standard Mechanical Code - 1986 Edition as adopted by the Southern Building Code Congress International, Inc.; The National Electrical Code - NFPA 70-1984; The National Electrical Safety Code - ANSI-C2-1984 Edition and Pamphlet 58 of The National Fire Protection Association - 1983 Edition. Appendices A, G, K and M of The Standard Building Code 1986 Edition shall not be followed. 129.17. (A) Transfers of appropriations herein provided may be made within departments upon written justification to the State Budget Division and upon the unanimous approval of the State Budget and Control Board. (B) No such transfer may exceed twenty percent of the program budget. Upon request, details of such transfers may be provided to members of the General Assembly on an agency by agency basis. (C) The Board shall also maintain a record of disallowed transfer requests and use all transfer activity data to assist in analyzing agencies' budget requests. A report on transfer activity shall be made quarterly to the Ways and Means Committee and the Senate Finance Committee. 129.18. Subsection (a). The Budget and Control Board is hereby directed to assess and collect a rental charge from all departments and agencies of the State Government occupying space in State-controlled office buildings. The amount charged each department or agency shall be calculated on a square foot, or other equitable basis of measurement, and at such rates as will yield sufficient total annual revenue to cover, in priority order, both (1) the annual principal and interest due on the Capital Improvement Obligations authorized by Act No. 829 of the 1964 Acts, Act No. 1273 of the 1970 Acts and Act No. 508 of the 1971 Acts and Act No. 1377 of the 1968 Acts, as amended, for projects administered by the Division of General Services and (2) maintenance and operation costs of State-controlled office buildings in the City of Columbia. The amount so collected which is applicable to the payment of principal and interest due on obligations authorized by Act 1377 of the 1968 Acts, as amended, shall be paid into the State's General Fund to apply on debt service appropriations under the Section 122 of this Act. Subsection (b). All departments and agencies against which rental charges are assessed and whose operations are financed in whole or in part by Federal and/or other nonappropriated funds are directed to apportion the payment of such charges equitably among all such funds, so that each shall bear its proportionate share. All appropriations in this Act applicable to the rental of space in State-controlled buildings (exclusive of the Department of Highways and Public Transportation), shall be available only for payment of that portion of rental charges applicable to State-appropriated operations. Subsection (c). Rental collections shall be deposited by the Budget and Control Board in the State Treasury in a special account and shall be expended only for (1) payment of principal and interest due on the obligations referred to in Subsection (a) above and (2) maintenance and operations costs of the buildings referred to in Subsection (a) above. 129.19. Any funds derived by the State Ports Authority from the rental, lease or sale of any of its facilities shall be expended for the benefit of the particular Port where such facilities are located. 129.20. In any instances where Federal laws or regulations, relating to funds allotted to State Government agencies, include requirements relating to banking procedures, the State Treasury shall be deemed to meet the definition of a bank. 129.21. Presidents of the University of South Carolina, Clemson University, the Medical University of South Carolina, The Citadel, Winthrop College, South Carolina State College, Francis Marion College, College of Charleston, and Lander College must not be paid a fixed allowance for personal expenses incurred in connection with the performance of their official duties. Reimbursements may be made to the Presidents from funds available to their respective institutions for any personal expenses incurred provided that all requests for reimbursement are supported by properly documented vouchers processed through the normal accounting procedures of the institutions. 129.22. The funds appropriated to each agency or institution for payment of employer contributions for state employees shall be used for that purpose only and it is intended that the amount so provided to each agency or institution shall be sufficient to pay the employer contribution costs of that agency. The Budget and Control Board is directed to devise a plan for the expenditure of the funds appropriated for employer contributions and may require transfers of funds within an agency or institution if it becomes evident that the employer contribution costs will exceed the funds available for that purpose. 129.23. The General Assembly expresses its continuing concern over the control of the number of personnel employed by the State of South Carolina. This concern is evidenced in the 1980 Public Employment Report of the United States Bureau of Census. It is further declared to be the intent of the General Assembly to continue to take positive steps to control and restrict the number of personnel employed in the future, without unduly hampering the legitimate functions of state government. In order to obtain the necessary control over the number of employees, the Budget and Control Board is hereby directed to maintain close supervision over the number of state employees, and to require specifically the following: 1. That no state agency exceed the total authorized number of full-time equivalent positions funded from State, Federal, or other sources as provided in each section of this Act except by majority vote of the Budget and Control Board after review and comment by the Joint Legislative Committee on Personal Service Financing and Budgeting. Specific written confirmation of such majority approval shall be forwarded to the Joint Appropriations Review Committee in the event that any agency is allowed to exceed the number of positions authorized in this Act. 2. That the State Budget Division shall maintain and make, as necessary, periodic adjustments thereto, an official record of the total number of authorized full-time equivalent positions by agency categorized by State, Federal, or other funding sources and shall provide a certified duplicate of such record to the Joint Legislative Committee on Personal Service Financing and Budgeting and to the Joint Appropriations Review Committee. The State Budget Division shall submit monthly reports to the Joint Legislative Committee on Personal Service Financing and Budgeting and the Joint Appropriations Review Committee and such reports shall include any changes in the authorized number of full-time equivalent positions, the number of filled and vacant positions and any other data requested by the committees. (a) That within thirty (30) days of the passage of the Appropriation Act or by August 1, whichever comes later, each agency of the State must have established on the Budget and Control Board records all positions authorized in the Act. After that date, the Board shall delete any nonestablished positions immediately from the official record of authorized full-time equivalent positions. No positions shall be established by the Board in excess of the number authorized in the Board record of authorized full-time equivalent positions. (b) That within forty-five (45) days of the passage of the Appropriation Act, or by August 15, whichever comes later, the Board shall prepare a personal service detail, by agency, which shows each position established for the fiscal year and the amount of funds required, by source of funds, to support the position for the fiscal year at a funding level of 100% and the Board shall then reconcile each agency's personal service detail with the agency's personal service appropriation as contained in the Act adjusted for any pay increases, and any other factors necessary to reflect the agency's personal service funding level. The Board shall provide a copy of each agency's personal service reconciliation to the Budget and Control Board and to the Joint Legislative Committee on Personal Service Financing and Budgeting. (c) Any position which is shown by the reconciliation to be unfunded or significantly underfunded may be deleted at the direction of the Budget and Control Board and the Joint Legislative Committee on Personal Service Financing and Budgeting. (d) Full-time equivalent (FTE) positions shall be determined under the following guidelines: 1. The annual work hours for each FTE shall be the agency's full-time standard annual work hours. 2. The State FTE shall be derived by multiplying the state percentage of budgeted funds for each position by the FTE for that position. 3. All institutions of higher education shall use a value of 0.75 FTE for each position determined to be full-time faculty with a duration of nine (9) months. The FTE method of accounting shall be utilized for all authorized positions. 3. That the number of positions authorized in this Act shall be reduced in the following circumstances: (a) Upon request by an agency. (b) When anticipated federal funds are not made available. (c) When the Budget and Control Board, through study or analysis, becomes aware of any unjustifiable excess of positions in any state agency. (d) When a position has been vacant for nine months. Except in the case of an academic position at an institution of higher education when such position has been vacant for eighteen months. 4. That no new permanent positions in state government shall be funded by appropriations in acts supplemental to this Act but temporary positions may be so funded. 5. The provisions of this section shall not apply to personnel exempt from the State Classification and Compensation Plan under Item I of Section 8-11-260 of the 1976 Code. The Budget and Control Board, in making their appropriation recommendations to the Ways and Means Committee, must provide that the level of personal service appropriation recommended for each agency is at least 95% of the funds required to meet 100% of the funds needed for the full-time equivalents positions recommended by the Board (exclusive of new positions). The Budget and Control Board, must submit to the Ways and Means Committee and Senate Finance Committee at each stage of consideration of the appropriation bill, a personal service reconciliation which includes the number of positions recommended for the next fiscal year and the amount needed to fully fund the positions compared to the amount recommended as of that stage and a list of italicized positions. 129.24. The Legislative Audit Council, the State Auditor, the House Ways and Means Committee, the State Reorganization Commission and the Senate Finance Committee shall be furnished a copy of each audit report issued by a Federal Audit Agency within fifteen days from the date of receipt by the State Agency. The State Auditor shall periodically furnish a list of such reports to each member of the General Assembly and to the Joint Appropriations Review Committee. The State Auditor will provide a copy of each Federal Block Grant Audit Report to the Joint Appropriations Review Committee to comply with provisions of the Omnibus Budget Reconciliation Act of 1981. 129.25. Notwithstanding any other provision of law, the Budget and Control Board shall be responsible for coordinating the placement of all state employees who are terminated because of a reduction-in-force resulting from reduced personal service funding and shall issue such administrative procedures as necessary to carry out the intent of this proviso. When a vacancy occurs in a state agency, or when an agency acts to fill a new position as listed and italicized in the Appropriation Act, the agency shall implement the recall provisions of their reduction-in-force procedure and plan concerning its employees who have been terminated as a result of a reduction-in-force. State agencies shall give priority consideration to those employees who have been terminated from any other state agency as a result of this reduction-in-force and who were formerly employed in the same classification, classification series, or position category as the vacancy or the new position listed in this act. Notwithstanding any other provision of law, when a vacancy occurs in a state agency, other than institutions of higher education, or when an agency acts to fill a new position, the agency shall give preference to residents of this State, if the two are equally qualified for the vacancy or new position. The Budget and Control Board shall immediately notify all agencies of this new requirement on the effective date of this Act. 129.26. It is the responsibility of all agencies, departments and institutions of state government, to provide at no cost and as a part of the regular services of the agency, department or institution such services as are necessary to carry out the provisions of Chapter 52 of Title 44 (Involuntary Commitment), Article 7, Chapter 17 of Title 44 of the 1976 Code (Judicial Commitment), Chapter 3 of Title 17 of the 1976 Code (Defense of Indigents), and Article 1 of Chapter 3 of Title 16 of the 1976 Code (Death Penalty), as amended, upon request of the Judicial Department and/or the appropriate court. To this end, state agencies are directed to furnish to the Judicial Department a list of their employees who are competent to serve as court examiners. The Judicial Department shall forward a copy of this list to the appropriate courts, and the courts shall utilize the services of such state employees whenever feasible. State employees shall receive no additional compensation for performing such services. For the purpose of interpreting this section, employees of the Medical University of South Carolina and individuals serving an internship or residency as an academic requirement or employees who are not full-time state employees and who are not performing duties as state employees are not considered state employees. 129.27. Notwithstanding any other provision of law, any aircraft and watercraft confiscated or seized under the provisions of Act 185 of 1979 may be used by a governmental agency, at the discretion and approval of the Budget and Control Board. 129.28. All state employees, who are commissioned law enforcement officers upon retirement, if vested, may purchase their assigned weapon at a nominal fee. 129.29. Notwithstanding any laws, rules, regulations, or practices to the contrary, where expenditures of state funds are reimbursed by federal or other funds, except those received by the South Carolina Department of Highways and Public Transportation, the reimbursement must be returned to the General Fund of the State. The reimbursements referred to in this section must include, but are not limited to, those received under the provisions of the Federal Social Services Block Grant program, various indirect and overhead cost recoveries, and certain "earned" funds. State agencies receiving research and student loan indirect cost recoveries are exempt from this provision but shall report the intended use of these retained indirect cost recoveries to the Governor's Office of Grants Services and the Joint Appropriations Review Committee within fourteen days following the receipt of the award. No exemption is allowed, except as provided in this section, unless it is approved in writing by the Budget and Control Board. The Governor's Office of Grants Services, the Joint Appropriations Review Committee, and the Budget and Control Board continually shall monitor the activities of the various state agencies to insure compliance with the provisions of this section. The Budget and Control Board shall report to the General Assembly all instances of noncompliance with this paragraph and any exemptions as allowed by this paragraph and the reasons for the exemptions. 129.30. No aircraft will be purchased or leased or leased-purchased for more than a 30 day period for any state agency without the authorization of the State Budget and Control Board and the Joint Bond Review Committee. 129.31. The General Assembly, in recognition of the need to meet certain reporting requirements relating to information returns to be submitted to the Internal Revenue Service, hereby directs the Budget and Control Board to establish a formula for calculating and a method for reporting economic value of the personal use of State-owned motor vehicles. 129.32. Final settlement received on Federal funds allotted to the state and the investment earnings thereof, under the provisions of the State and Local Fiscal Assistance Act of 1972 not heretofore appropriated, shall be applied to the payment of appropriations in this Act for the State contribution to the South Carolina Retirement System. 129.33. The Department of Mental Retardation, Department of Social Services, and Department of Youth Services shall furnish as Family Foster Care payments for individual foster children under their sponsorship: ages 0 - 5 $138 per month ages 6 - 12 $158 per month ages 13 + $208 per month These specified amounts are for the basic needs of the foster children. Basic needs within this proviso are identified as food (at home and away), clothing, housing, transportation, education and other costs as defined in the U.S. Department of Agriculture study of "Annual Cost of raising a Child to Age Eighteen". Further, each agency shall identify and justify, as another line item, all material and/or services, in excess of those basic needs listed above, which were a direct result of a professional agency evaluation of clientele need. Legitimate medical care in excess of Medicaid reimbursement or such care not recognized by Medicaid may be considered as special needs if approved by the sponsoring/responsible agency and shall be reimbursed by the sponsoring agency in the same manner of reimbursing other special needs of foster children. 129.34. After July 1, 1987, the Department of Health and Environmental Control, Department of Mental Health, Department of Mental Retardation, Department of Social Services, Health and Human Services Finance Commission, Commission on Aging, Advisory Board for Review of Foster Care of Children, Department of Corrections, and Department of Youth Services may expend, if necessary, state appropriated funds for Fiscal Year 1987-88 to cover fourth quarter Federal Programs expenses incurred in Fiscal Year 1986-87 necessitated by the time lag of federal reimbursement. 129.35. Amounts appropriated to the Department of Health and Environmental Control, Department of Social Services, Health and Human Services Finance Commission, and Commission on Aging may be expended to cover program operations of prior fiscal years where adjustment of such prior years are necessary under federal regulations or audit exceptions. All disallowances or notices of disallowances by any federal agency of any costs claimed by these agencies shall be submitted to the State Auditor, the House Ways and Means Committee and the Senate Finance Committee, within five days of receipt of such actions. 129.36. The Department of Youth Services, Department of Corrections, Department of Mental Health, Department of Mental Retardation and School for the Deaf and Blind may replace the personal property of an employee which has been damaged or destroyed by a client while in custody of the agency. The replacement of personal property may be made only if the loss has resulted from actions by the employee deemed to be appropriate and in the line of duty by the agency head and if the damaged or destroyed item is found by the agency head to be reasonable in value, and necessary for the employee to carry out the functions and duties of his employment. Replacement of damaged or destroyed items shall not exceed $100 per item, per incident. 129.37. The Board of the Medical University of South Carolina shall provide hospital services to state employees and officials of state government at a rate not to exceed the payment rates to hospitals provided in the state employees insurance program administered by the Budget and Control Board. 129.38. The General Assembly directs all state agencies to submit a program budget based on the format developed in the model budget project. This budget will contain effectiveness and efficiency measures and be displayed as a separate document. The project will be completed by FY 1989-90. All agencies will work with the staffs of the State Reorganization Commission, Senate Finance and House Ways and Means Committees, and the Budget Division of the Budget and Control Board in developing the above referenced program budget. The Reorganization Commission shall submit a progress report by March 31, 1988. All agencies are instructed to establish the necessary information to support their performance measures. A one day seminar must be held by the Reorganization Commission for the purpose of discussing and presenting an alternative budget format to increase the effectiveness and efficiency of the state budget process. The seminar for all members of the Senate and the House of Representatives and their staffs must be held at a time set by the President of the Senate and the Speaker of the House with per diem paid for from approved accounts from each house. 129.39. The Medical University of South Carolina and the School of Medicine of the University of South Carolina shall develop health programs for agency heads. The programs shall be submitted to the Budget and Control Board for approval, after which the Board may authorize the agency or institution to pay, on behalf of the agency head, one-half of the cost, provided that the amount to be paid by the agency shall not exceed $250. Where the agency or institution is located in an area other than Columbia or Charleston, the Budget and Control Board may approve an alternate health plan for the agency head and may authorize payment by the agency which is consistent with payments to the Medical University or the University of South Carolina. 129.40. Each agency having in its custody one or more aircraft shall maintain a continuing log on all flights, which shall be open for public inspection. Any and all aircraft owned or operated by agencies of the State Government shall be used only for official business. The Aeronautics Commission and other agencies owning and operating aircraft may furnish transportation to the Governor, Constitutional Officers, members of the General Assembly, members of state boards, commissions, and agencies and their invitees for official business only; no member of the General Assembly, no member of a state board, commission or committee, and no state official shall use any aircraft of the Aeronautics Commission unless the member or official files within forty-eight hours after the time of departure of the flight with the Aeronautics Commission a sworn statement certifying and describing the official nature of his trip; and no member of the General Assembly, no member of a state board, commission or committee, and no state official shall be furnished air transportation by a state agency other than the Aeronautics Commission unless such agency prepares and maintains in its files a sworn statement from an appropriate official of the agency certifying that the member's or state official's trip was in conjunction with the official business of the agency. Official business shall not include routine transportation to and from meetings of the General Assembly or committee meetings for which mileage is authorized. All logs shall be signed by the parties using the flight and the signatures shall be maintained as part of the permanent record of any agency. All passengers shall be listed on the flight log by their legal name; passengers flying with an appropriate official of SLED or the State Development Board whose confidentiality must, in the opinion of SLED or the Board, be protected shall be listed in writing on the flight log as "Confidential Passenger of SLED or State Development Board (strike one)" and the appropriate official of SLED or the Board shall certify to the agency operating the aircraft the necessity for such confidentiality. Violation of the above provisions of this section is prima facie evidence of a violation of Section 8-13-410(1) of the 1976 Code and shall subject a violating member of the General Assembly to the ethics procedure of his appropriate house and shall subject a violating member of a state board, commission or committee, or a state official to the applicable ethics procedure relating to them as provided by law. The above provisions do not apply to aircraft of the Aeronautics Commission when used by the Medical University of South Carolina, nor to aircraft of the athletic department or the educational foundations of any state-supported institution of higher education. All agencies except SLED that retain aircraft under this section shall submit monthly reports and copies of logs to the Aeronautics Commission. Aircraft owned by agencies of state government shall not be leased to individuals for their personal use. 129.41. Professional and Occupational Licensing Agencies must generate revenue equal to 115 percent of their appropriation and are exempt from budget reductions. In any year during which any Professional and Occupational Licensing Agency does not generate the required revenue as provided above, it shall generate sufficient revenue in the succeeding year to offset the prior deficit, in addition to meeting requirements for the current year. Professional and Occupational Licensing Boards may adjust fees, if necessary, to generate revenue at least fifteen percent above the 1987-88 state appropriation. 129.42. All agencies are directed to assist the U. S. Post Office in a cost study of the savings which may be realized through the use of the zip plus four system. 129.43. The South Carolina Research Authority is hereby authorized to retain revenue received from the sale or lease of property and to expend such funds for the maintenance and development of the South Carolina Research Authority's parks; The South Carolina Research Authority shall promptly notify in writing the Budget and Control Board of all real estate transactions immediately upon closing of any such transactions. 129.44. Any employee who is approved for dual employment must be paid in a timely manner. To assist in timely payments, the secondary agency shall transfer any required funds necessary to fund the dual employment to the primary agency within forty-five days of the beginning of the employment. 129.45. The Budget and Control Board is authorized and directed to implement for FY 88-89 a process that identifies all agency and department requests, with the exception of colleges and universities, for computer services by individual agency, compile the request into one report, evaluate and place priorities on such requests. No agency shall commit to expend more funds for computer services than allocated to the agency for this purpose without first transferring the required additional funds from other budget items. 129.46. The Attorney General shall issue his written opinion as to the obligation of the General Assembly to appropriate funds to compensate officers for their ex officio duties as provided in Sections 82A, 82C, and 95 of Part I of this Act and the opinion must be forwarded to the respective chairmen of the Ways and Means Committee of the House of Representatives and the Senate Finance Committee. 130.1. Unless specifically authorized herein, the appropriations provided in Part I of this Act as ordinary expenses of the State Government shall lapse on July 31, 1988. State agencies are required to submit all Fiscal Year 1987-88 input documents to the Comptroller General's Office by July 22, 1988. Appropriations for Permanent Improvements, or for other specific purposes aside from ordinary operating expenses, now outstanding or hereafter provided, shall lapse at the end of the second fiscal year in which such appropriations were provided, unless definite commitments shall have been made, with the approval of the State Budget and Control Board and Joint Bond Review Committee, toward the accomplishment of the purposes for which the appropriations were provided. End of Part I PART II PERMANENT PROVISIONS SECTION 1 It is the intent of the General Assembly that the following sections constitute a part of the permanent laws of the State of South Carolina and the Code Commissioner is directed to include all permanent general laws in this part in the next edition of the Code of Laws of South Carolina and All Supplements to the Code. SECTION 2 TO AMEND SECTION 12-7-1910 OF THE 1976 CODE, 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. A. Section 12-7-1910 of the 1976 Code is amended to read: "Section 12-7-1910. Every individual, trust, and estate, at the time prescribed in Section 12-7-1950, shall make a declaration of his or its estimated tax for the taxable year, unless the prior year's tax was less than twenty-five dollars." B. Section 12-11-40 of the 1976 Code is amended to read: "Section 12-11-40. For the purpose of administration, enforcement, collection, liens, penalties and other similar provisions, all of the provisions of Chapter 7 of this Title that may be appropriate or applicable are adopted and made a part of this chapter for the enforcement and administration of this chapter, including the requirement to make declarations of estimated tax and make estimated tax payments." C. Section 12-13-60 of the 1976 Code is amended to read: "Section 12-13-60. For the purpose of administration, enforcement, collection, liens, penalties, and other similar provisions, all of the provisions of Chapter 7 of this Title that may be appropriate or applicable are adopted and made a part of this chapter, including the requirement to make declarations of estimated tax and make estimated tax payments." D. This section is effective for taxable years commencing after December 31, 1987. SECTION 3 TO AMEND SECTIONS 12-21-2720, AS AMENDED, 12-21-2726, AND 12-21-2734, OF THE 1976 CODE, 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. A. Section 12-21-2720, as last amended by Section 26 of Part II of Act 540 of 1986, is further amended to read: "Section 12-21-2720. Every person who maintains for use or permits the use of, on any place or premises occupied by him, any of the machines or devices described below shall apply for and procure from the South Carolina Tax Commission a license for the privilege of making use of every such machine in South Carolina and shall pay for the license a tax of twenty-five dollars for each machine described in item (1) of this section, one hundred dollars for each machine described in item (2) of this section, and six hundred dollars for each machine described in item (3) below. (1) Any machine for the playing of music or kiddy rides operated by a slot or mechanical amusement devices and juke boxes wherein is deposited any coin or thing of value. (2) Any machine for the playing of amusements, or video games, without free play feature or machines of the crane type operated by a slot wherein is deposited any coin or thing of value; and any machine for the playing of games or amusements, which has a free play feature, operated by slot wherein is deposited any coin or thing of value and the machine is of the nonpayout pin table type with levers or 'flippers' operated by the player by which the course of the balls can be altered or changed. (3) Any machine of the nonpayout type, in-line pin game, or video game with free play feature operated by a slot wherein is deposited any coin or thing of value except machines of the nonpayout pin table type with levers or 'flippers' operated by the player by which the course of the balls can be altered or changed. Municipalities may increase the amount charged as license for the operation of the machines over the maximum amounts allowed before March 28, 1956, by a sum not to exceed twenty percent. No municipality may limit the number of machines within the boundaries of the municipality." B. The 1976 Code is amended by adding: "Section 12-21-2721. Coin-operated machines or devices licensed pursuant to Section 12-21-2720 are not subject to confiscation under Section 12-21-2712 due to any violation of Sections 16-19-30, 16-19-40, 16-19-50, or 16-19-130. Section 12-21-2748. Any person who owns or operates devices described in Sections 12-21-2720 and 12-21-2730 must have attached to the machine information identifying the owner or operator of the machine. The identification must be placed on an area of the machine which is visible for inspection purposes. This identification is a condition precedent before the machines may be operated on location. Failure to comply with this requirement subjects the violator to the penalty and enforcement provisions of this chapter and of Chapter 54 as applicable. Section 12-21-2750. Every person required to obtain a license or required by Section 12-21-2720 and Section 12-21-2730 shall maintain records showing manufacturer's serial number, model or type of machine, and the location of the machine. The taxpayer shall maintain information relating to the payment of any monies or compensation made to any persons as part of a lease or contractual agreement to operate the machine on the premises of the person. Information required by this section must be available on demand for inspection by a representative of the commission." C. (1) Section 12-21-2734 of the 1976 Code is amended to read: "Section 12-21-2734. (A) Beginning July 1, 1988, every person subject to payment of tax under this article shall, in advance, on or before the first day of June of each year or before doing any act taxable under the provisions of this article, apply for and obtain from the commission a state license for the privilege of engaging in the business and shall pay the tax levied for it. All licenses expire May thirty-first following the date of issue. (B) Beginning April 1, 1988, as an alternative to the license required in subsection (A) of this section, a person may be granted a nonrefundable license beginning April first and to expire September thirtieth, following the date of issue, which may not be prorated. The fee for this six month license is one-half of the annual license fee. (C) Beginning July 1, 1988, if any license required in subsection (A) is purchased after June first, the license fee must be prorated on a monthly basis. Failure to obtain or renew a license as required by this article makes the person liable for the penalties imposed in this article." (2) All license renewals for Fiscal Year 1987-88 under the provisions of Article 19, Chapter 21, Title 12 of the 1976 Code renewed before July 1, 1987, for Type III machines must be renewed at the prevailing rate as of June 30, 1987. All licenses for Type III machines purchased after June 30, 1987, must be purchased at the rate provided for in this section. All license renewals and purchases under the provisions of Section 12-21-2734 must be made on the basis of a license year beginning July 1, 1988 and ending May 31, 1989. Licenses purchased after July 1, 1988 and before May 31, 1989 must be prorated on an eleven month basis. After May 31, 1989, the license year runs from June first through May thirty-first. D. Section 12-21-2726 of the 1976 Code is amended to read: "Section 12-21-2726. Every person who maintains for use or permits the use of, on any place or premises occupied by him, any machine subject to the license imposed by this article shall by way of proof of licensing have a current license attached to the machine, or alternatively the person shall have in his possession and produce on demand a receipt for a cashier's check, money order, or certified check not more than thirty days old made payable to the order of the South Carolina Tax Commission showing thereon the name or model except that those machines described in and licensed as item (3) machines may by way of proof of licensing, have a current license on display at the premises occupied by him showing only the following information: (1) the type of machine, (2) the number of machines, and (3) location showing the address of the machines. The owners of those machines described in and licensed as item (3) machines are specifically allowed to take advantage of those provisions of the United States Code which also authorize a tax credit for state imposed taxes." E. The provisions of this section take effect July 1, 1987, except that the provisions of subsections (A) and (C) of Section 12-21-2734 of the 1976 Code are effective July 1, 1988, and subsection (B) of that section is effective April 1, 1988. SECTION 4 TO AMEND SECTION 59-20-50 OF THE 1976 CODE, 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. A. Section 59-20-50(4)(b) of the 1976 Code is amended to read: "(b) The state minimum salary schedule must be based on the state minimum salary schedule index in effect as of July 1, 1984. In Fiscal Year 1985, the 1.000 figure in the index is $14,172. (This figure is based on a 10.27% increase pursuant to the South Carolina Education Improvement Act of 1984.) Beginning with Fiscal Year 1986, the 1.000 figure in the index must be adjusted on a schedule to stay at the southeastern average as projected by the Division of Research and Statistical Services and provided to the Budget and Control Board and General Assembly during their deliberations on the annual appropriation bill. In projecting the southeastern average, the division shall include in the South Carolina base teacher salary all local teacher supplements and all incentive pay. Under this schedule, school districts are required to maintain local salary supplements per teacher no less than their 1983-84 level. In Fiscal Year 1986 and thereafter teacher pay raises through adjustments in the state's minimum salary schedule may be provided only to teachers who demonstrate minimum knowledge proficiency by meeting one of the following criteria: (1) holding a valid professional certificate; (2) having a score of 425 or greater on the Commons Examination of the National Teachers Examinations; (3) meeting the minimum qualifying score on the appropriate area teaching examination; or (4) meeting the minimum standards on the basic skills examinations as prescribed by the State Board of Education provided in Section 59-26-20. Any fees applicable to the required examinations must be paid by the examinee. The criteria listed in subitems (1) through (4) do not have to be demonstrated by teachers having twenty-five years or more of teaching service as of the effective date of the South Carolina Education Improvement Act of 1984 in order for their pay raises to be provided." B. The provisions of this section are effective commencing with the 1987-88 school year. *[SECTION 5 TO AMEND SECTION 59-6-20, AS AMENDED, OF THE 1976 CODE 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.] [Section 59-6-20 of the 1976 Code, as last amended by an Act of 1987 bearing ratification] [number 117, is further amended to read: "Section 59-6-20. The Governor and State Superintendent of Education shall reconvene, no less than annually, the Committee on Financing Excellence in Public Education and the Steering Committee of the Education-Business Partnership to review the implementation of the South Carolina Education Improvement Act of 1984 and consider improvements to the act. The State Board of Education and State Superintendent of Education shall establish within the State Department of Education a special unit at the division level called the Public Accountability Division. This special unit must be eliminated six years from the date of implementation of the Education Improvement Act. The unit head shall hold a position comparable to a Deputy Superintendent and must be under the direct supervision of and shall report to the State Superintendent of Education. The Deputy Superintendent shall provide all reports to the Governor, Select Committee, joint subcommittee of the Committee on Financing Excellence in Public Education, and State Board of Education and respond to any inquiries for information. The joint subcommittee and Steering Committee of the Education-Business Partnership shall serve as a screening committee for the selection of the unit head. The screening committee shall recommend for consideration three applicants. Final selection of the unit head must be made by the State Superintendent of Education after consulting with the Governor. All other positions must be filled following current State Personnel and State Department of Education employment procedures. The new unit is responsible for planning, monitoring, and reviewing programs developed] [under the Education Improvement Act and shall provide information, recommendations, and an annual assessment of the Education Improvement Act to the Governor, Select Committee, and joint subcommittee. The operating procedures for the new unit are the same as the operating procedures for the three established divisions in the State Department of Education. The joint subcommittee shall review and approve all products produced by the new unit and make recommendations to the State Board of Education for final approval."] SECTION 6 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. 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. *[SECTION 7 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.] [A. The 1976 Code is amended by adding: "Section 12-19-75. In addition to any other license taxes, fees, or other taxes, every corporation or organization taxed as a corporation shall remit a processing and handling fee of sixty dollars to be paid at the ] [time of filing the report required by Section 12-19-20. This processing and handling fee must be reduced by the amount of tax paid pursuant to Chapter 7 of this Title for the applicable taxable year." B. This section is effective for all corporate returns or initial corporate filings filed after August 31, 1987.] *[SECTION 8 TO AMEND SECTION 12-21-380, AS AMENDED, OF THE 1976 CODE, 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.] [A. Section 12-21-380 of the 1976 Code, as amended by Section 10A of Part II of Act 540 of 1986, is amended to read: "Section 12-21-380. A deed, instrument, or writing whereby any lands, tenements, or other realty sold is granted, assigned, transferred, or otherwise conveyed to, or vested in, the purchaser or any other person by his direction when the consideration or value of the interest or property conveyed, exclusive of the value of any lien or encumbrance remaining thereon at the time of sale, exceeds one hundred dollars and does not exceed five hundred dollars must be taxed one dollar and thirty cents and for each additional five hundred dollars, or fractional part thereof, one dollar and thirty cents. Ten cents of the tax on those sales over one hundred dollars but not exceeding five hundred dollars and ten cents of the tax on each] [additional increment of five hundred dollars must be paid to the Heritage Land Trust Fund. Twenty cents of the tax on those sales over one hundred dollars but not exceeding five hundred dollars and twenty cents of the tax on each additional increment of five hundred dollars must be deposited in the General Fund of the State. Any deed, instrument, or writing whereby any lands, tenements, or other realty is granted, assigned, transferred, or otherwise conveyed to, or vested in, the State of South Carolina, or any of its political subdivisions and departments, for highway or other public purposes is exempted from the documentary tax requirements of this section, and any clerk of court or register of mesne conveyances may record these deeds or other instruments without revenue stamps affixed and without penalty." B. The provisions of this section shall take effect July 1, 1987.] *[SECTION 9 TO AMEND SECTION 12-19-70 OF THE 1976 CODE, 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.] [A. Section 12-19-70 of the 1976 Code is amended to read: "Section 12-19-70. In addition to all other license taxes or fees or taxes of whatever kind, every corporation required to file the report by Section 12-19-20, except the corporations enumerated in Section 12-19-100, shall pay to] [the commission at the time of filing the report required by Section 12-19-20 an annual license fee of fifteen dollars plus one mill on each dollar paid to the capital stock and paid in as surplus of the corporation as shown by the records of the corporation on the first day of the income year next preceding the date of filing the report. In no case may the license fee provided by this section be less than twenty-five dollars. The license fee provided for by this section must be paid at the time of filing the report pursuant to the provisions of Section 12-19-20. The phrase 'paid in as surplus' for the purposes of Chapter 19, Title 12, means the entire surplus of a corporation other than its earned surplus as defined below and includes any charges against earned surplus reflected in the balance sheet except charges for reserves. For purposes of this section, 'earned surplus' means that portion of the surplus of a corporation equal in amount to the balance of its net profits, income, gains, and losses from the date of incorporation, or from the latest date when a deficit was eliminated by application of its capital surplus, after deducting subsequent distributions to shareholders and transfer to stated capital and capital surplus to the extent that the distribution and transfers are made out of earned surplus. Unrealized appreciation of assets may not be included in earned surplus. The amount of the license fee required by this section for a bank holding company and savings and loan holding company must be measured by the capital stock and paid-in surplus of the holding company exclusive of the capital stock and paid-in surplus of any bank or savings and loan association that is a subsidiary of the holding company. For the purposes of this section,] ['bank', 'bank holding company', and a 'subsidiary' of a bank holding company have the same definitions as in Section 34-24-20 and savings and loan 'association', 'savings and loan holding company', and a 'subsidiary' of a savings and loan association have the same definitions as Section 34-28-300." B. This section is effective for all corporate returns or initial corporate filings filed on or after August 31, 1987.] SECTION 10 TO AMEND SECTION 48-47-175 OF THE 1976 CODE, 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. A. Section 48-47-175A of the 1976 Code is amended to read: "A. There is imposed a tax of six dollars a cubic foot on each cubic foot of low-level radioactive waste disposed of in this State." B. This section is effective for low-level radioactive waste disposed of after June 30, 1987. SECTION 11 TO AMEND SECTION 61-9-310, AS AMENDED, OF THE 1976 CODE, 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. A. Section 61-9-310 of the 1976 Code, as last amended by Act 453 of 1986, is further amended to read: "Section 61-9-310. Every person engaging in the business of selling beer, ale, porter, wine, or any beverage which has been declared to be nonalcoholic and nonintoxicating under the provisions of Section 61-9-10 shall apply to the South Carolina Alcoholic Beverage Control Commission for a permit to sell these beverages. Each applicant shall pay a filing fee of two hundred dollars which is not refundable. Retail dealers shall pay to the Commission two hundred dollars a year for retail permits, and wholesale dealers shall pay to the Commission one thousand dollars a year for wholesale permits. Permits expire on September thirtieth of each year. Separate permits are required for each separate place of business. Permits issued during license year 1986-87 expire on September 30, 1987." B. The provisions of this section take effect July 1, 1987. SECTION 12 TO AMEND SECTION 12-35-1550 OF THE 1976 CODE, 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. Section 12-35-1550 of the 1976 Code is amended by adding a paragraph at the end to read: "All monies appropriated from the Education Improvement Act of 1984 Fund which are disbursed by the State Department of Education must be appropriated in one division of the section in the annual general appropriations act making appropriations for the State Department of Education." SECTION 13 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. Chapter Three of Title 56 of the 1976 Code is amended by adding: "Article 39 Big Apple and Shag Commemorative License Plates Section 56-3-3910. The department may issue two special commemorative motor vehicle license plates, one commemorating the fiftieth anniversary of the introduction of the dance Big Apple and one commemorating the fiftieth anniversary of the introduction of the State Dance, the Shag, in 1988. The annual fee for the commemorative license plates is twenty-five dollars in addition to the regular motor vehicle registration fee prescribed by Article 5 of this chapter. These license plates must be of the same size and general design of regular motor vehicle license plates. Plates must be issued or revalidated annually for the year beginning December first and ending November thirtieth. License number 'one' for the Big Apple license plate is reserved for the mayor of Columbia and license number 'one' for the Shag license plate is reserved for the president of the Columbia Shag Club in Richland County. Section 56-3-3920. A special license plate issued pursuant to this article may be transferred to another vehicle of the same weight class owned by the same person upon application being made therefor and approved by the Department. It is unlawful for any person to whom such a commemorative license plate has been issued knowingly to permit the plate to be displayed on any vehicle except the one authorized by the Department. Section 59-3-3930. The provisions of this article do not affect the registration and licensing of motor vehicles as required by other provisions of this chapter but are cumulative thereto." SECTION 14 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. 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. *[SECTION 15 TO AMEND SECTION 9-1-1810, AS AMENDED, OF THE 1976 CODE, 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".] [The third paragraph of Section 9-1-1810 of the 1976 Code is amended to read: "For purposes of this section, 'Consumer Price] [Index' means the Consumer Price Index (all items-United States city average), as published by the United States Department of Labor, Bureau of Labor Statistics."] SECTION 16 TO AMEND SECTION 56-3-3710, OF THE 1976 CODE, 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. Section 56-3-3710 of the 1976 Code, as added by Section 11, Part II, Act 54 of 1986, is amended to read: "Section 56-3-3710. The Department of Highways and Public Transportation may issue special motor vehicle license plates to owners of private passenger-carrying motor vehicles or light pickups having an empty weight of 5,000 pounds or less and a gross weight of 8,000 pounds or less registered in their names which may have imprinted on the plate any emblem, seal, or other symbol the department considers appropriate of a college or university located in this State. The fee for this special license plate is twenty-five dollars each year which is in addition to the regular motor vehicle registration fee as set forth in Article 5, Chapter 3 of this title. This special license plate must be of the same size and general design of regular motor vehicle license plates. The plates must be issued or revalidated for an annual period which expires twelve months from the month they are issued." SECTION 17 TO AMEND SECTION 38-5-1250 OF THE 1976 CODE, 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. A. Section 38-5-1250 of the 1976 Code is amended to read: "Section 38-5-1250. Any expenses, including expenses of counsel, detectives, and officers, incurred by the Commissioner or any deputy in the performance of the duties imposed upon him in the inspection of buildings and premises and the investigation of charges of discrimination in rates, must be defrayed by the fire insurance companies doing business in this State, and a tax of one percent on the gross premium receipts less premiums returned on canceled policy contracts and less dividends and returns of unabsorbed premium deposits of all fire insurance companies is levied for this purpose, to be collected by the Commissioner as other taxes on fire insurance companies are collected. The Commissioner shall keep a separate account of all monies received and disbursed under the provisions of this section and shall include the account in his annual report." B. This section is effective for taxable years commencing after December 31, 1986. SECTION 18 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. Article 3, Chapter 1 of Title 9 of the 1976 Code is amended by adding: "Section 9-1-60. (A) The System may develop and implement a program for the administration of a flexible benefits or 'cafeteria' plan as defined by Section 125 of the Internal Revenue Code of 1986 for all employees covered by the health and dental insurance plan administered by the System. The plan may not decrease contributions paid to or benefits paid by the System. The South Carolina Department of Highways and Public Transportation is herewith authorized to continue its independent cafeteria or flexible benefits pilot plan and to modify and implement said plan to accomplish maximum available benefits under Internal Revenue Section 125. (B) Political subdivisions may develop and implement a program for the administration of a flexible benefits or 'cafeteria' plan as defined by Section 125 of the Internal Revenue Code of 1986 for their employees. The plan may not decrease contributions paid to or benefits paid by the System." SECTION 19 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. The 1976 Code is amended by adding: "Section 50-13-1936. 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." *[SECTION 20 TO AMEND ARTICLE 1 OF CHAPTER 25 OF TITLE 59 OF THE 1976 CODE, 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.] [Article 1 of Chapter 25 of Title 59 of the 1976 Code is amended by adding: "Section 59-25-25. (A) Persons eligible for employment and compensation as teachers in the school districts of this State are those certified by the State Board of Education. The State Board additionally may certify a person who received a bachelor's degree prior to 1982-83 and who has completed all requirements for initial teacher certification with the exception of student teaching and the certification examination and who 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 the following conditions:] [(1) The teaching experience must be at least two full years and earned in a public or private school in grades K-12. (2) The individual shall submit a letter or letters of recommendation from the administrative authority of the school or school district where he has taught for the period satisfying item (1) of this section attesting to the positive quality and manner of his teaching. (3) The individual shall submit a letter from a South Carolina public school superintendent verifying that the individual has an offer of employment as a classroom teacher in a public school in South Carolina. (4) The individual must have earned, within the last five years, college credit equivalent to that required to renew a professional certificate. (B) A person certified in compliance with this section must be compensated at a rate that reflects appropriately his teaching experience."] SECTION 21 TO AMEND SECTION 12-35-516 OF THE 1976 CODE, 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. Section 12-35-516 of the 1976 Code is amended by adding at the end: "The limitation provided in this section extends to the sale of an unassembled aircraft which is to be assembled by the purchaser, but the limitation does not extend to sales of items to be added to the unassembled aircraft." SECTION 22 TO AMEND SECTION 27-17-30 OF THE 1976 CODE, 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. A. Section 27-17-30 of the 1976 Code is amended to read: "Section 27-17-30. The following property held or owing by a banking or financial organization or by a business association is presumed abandoned: (1) Any demand, savings, or matured time deposit made in this State with a banking organization, together with any interest or dividend which has accrued thereon, excluding any charges that may lawfully be withheld, unless the owner has, within five years: (a) Increased or decreased the amount of the deposit, or presented the passbook or other similar evidence of the deposit for the crediting of interest; or (b) Corresponded in writing with the banking organization concerning the deposit; or (c) Otherwise indicated an interest in the deposit as evidenced by a memorandum on file with the banking organization. (2) Any funds paid in this State toward the purchase of shares or other interest in a financial organization or any deposit made therewith in this State, and any interest or dividend which has accrued thereon, excluding any charges that may lawfully be withheld, unless the owner has within five years: (a) Increased or decreased the amount of the funds or deposit, or presented an appropriate record for the crediting of interest or dividends; or (b) Corresponded in writing with the financial organization concerning the funds or deposit; or (c) Otherwise indicated an interest in the funds or deposit as evidenced by a memorandum on file with the financial organization. (d) Any property described in this item that is automatically renewable is matured for purposes of this item upon the expiration of its initial time period, but in the case of any renewal to which the owner consents at or about the time of renewal by communicating in writing with the banking or financial organization or otherwise indicating consent as evidenced by a memorandum or other record on file prepared by an employee of the organization, the property is matured upon the expiration of the last time period for which consent was given. In the absence of such consent or memo, one automatic renewal is allowed for a period equal to the initial time period before the property is considered matured. If, at the time provided for delivery in Section 27-17-150, a penalty or forfeiture in the payment of interest would result from the delivery of the property, the time for delivery is extended until the time when no penalty or forfeiture would result. (3) Any sum payable on checks certified in this State or on written instruments issued in this State on which a banking or financial organization or business association is directly liable, including, by way of illustration but not of limitation, certificates of deposit, drafts, and travelers' checks, that has been outstanding for more than fifteen years from the date it was payable on demand, unless the owner has within fifteen years corresponded in writing with the banking or financial organization or business association concerning it, or otherwise indicated an interest as evidenced by a memorandum on file with the banking or financial organization or business association." B. Section 27-17-40(2) of the 1976 Code is amended to read: "(2) 'Unclaimed funds', as used in this section, means all monies held and owing by any life insurance corporation unclaimed and unpaid for more than five years after the monies became due and payable as established from the records of the corporation under any life or endowment insurance policy or annuity contract which has matured or terminated. A life insurance policy not matured by actual proof of the death of the insured is deemed to be matured and the proceeds thereof are deemed to be due and payable if such policy was in force when the insured attained the limiting age under the mortality table on which the reserve is based, unless the person appearing entitled thereto has within the preceding five years, (a) assigned, readjusted, or paid premiums on the policy, or subjected the policy to loan, or (b) corresponded in writing with the life insurance corporation concerning the policy. Monies otherwise payable according to the records of the corporation are deemed due and payable although the policy or contract has not been surrendered as required." C. Section 27-17-50 of the 1976 Code is amended to read: "Section 27-17-50. The following funds held or owing by any utility are presumed abandoned: (1) Any deposit made by a subscriber with a utility to secure payment for, or any sum paid in advance for, utility services to be furnished in this State, less any lawful deductions, that has remained unclaimed by the person appearing on the records of the utility entitled thereto for more than one year after the termination of the services for which the deposit or advance payment was made. (2) Any sum which a utility has been ordered to refund and which was received for utility services rendered in this State, together with any interest thereon, less any lawful deductions, that has remained unclaimed by the person appearing on the records of the utility entitled thereto for more than five years after the date it became payable in accordance with the final determination or order providing for the refund." D. Section 27-17-80 of the 1976 Code is amended to read: "Section 27-17-80. All intangible personal property and any income or increment which has accrued thereon, held in a fiduciary capacity for the benefit of another person is presumed abandoned unless the owner has, within five years after it becomes payable or distributable, increased or decreased the principal, accepted payment of principle or income, corresponded in writing concerning the property, or otherwise indicated an interest as evidenced by a memorandum on file with the fiduciary: (1) If the property is held by a business association, banking organization, or financial organization organized under the laws of or created in this State; or (2) If it is held by a business association, banking organization, or financial organization doing business in this State, but not organized under the laws of or created in this State, and the records of the business association, banking organization, or financial organization indicate that the last known address of the person entitled thereto is in this State; or (3) If it is held in this State by any other person." E. Section 27-17-90 of the 1976 Code is amended to read: "Section 27-17-90. All intangible personal property held for the owner by any court, public corporation, public authority, or public officer of this State, or any political subdivision thereof, that has remained unclaimed by the owner for more than one year is presumed abandoned. Funds remitted to the Tax Commission by county courts, agencies, and officers must be segregated by county and returned to the county of their source within a reasonable time not to exceed ninety days from the date of delivery to be deposited in the general funds of the county. The Tax Commission shall retain ten percent of the remitted funds. The funds so retained must be transmitted to the State Treasurer to be credited to the Tax Commission as a reserve for the payment of valid claims which may be made to the Tax Commission by the owner thereof after the date that the funds are returned to the respective counties. This section applies to both funds to be remitted and those previously remitted to the Tax Commission. Nothing herein alters the procedure provided in Section 27-17-150 whereby claims of owners are first made to the counties before the abandoned funds are remitted to the Tax Commission." F. Section 27-17-100 of the 1976 Code is amended to read: "Section 27-17-100. All intangible personal property, not otherwise covered by this chapter, including any income or increment thereon and deducting any lawful charges, that is held or owing in this State in the ordinary course of the holder's business and has remained unclaimed by the owner for more than five years after it became payable or distributable is presumed abandoned. This section does not apply to safe deposit companies." G. Section 27-17-110 of the 1976 Code is amended to read: "Section 27-17-110. All funds or intangible personal property held by any federal court, federal officer, federal authority, or federal agency for an owner whose last known address is in this State, that has remained unclaimed for more than five years, is presumed abandoned." H. Section 27-17-170 of the 1976 Code is amended to read: "Section 27-17-170. (A) Every holder required to file a report under this chapter, as to any property for which it has obtained the last known address of the owner, shall maintain a record of the name and last known address of the owner for ten years after the property becomes reportable, except to the extent that a shorter time is provided in subsection (B) or by rule of the Tax Commission. (B) Any business association that sells in this State its travelers checks, money orders, or other similar written instruments, other than third-party bank checks on which the business association is directly liable, or that provides such instruments to others for sale in this State, shall maintain a record of those instruments while they remain outstanding, indicating the state and date of issue for three years after the date the property is reportable." I. Section 27-17-250 of the 1976 Code is amended to read: "Section 27-17-250. (A) The Tax Commission may require any person who has not filed a report to file a verified report stating whether or not the person is holding any unclaimed property reportable or deliverable under this chapter. (B) The Tax Commission at reasonable times and upon reasonable notice, may examine the records of any person to determine whether the person has complied with the provisions of this chapter. The Commission may conduct the examination even if the person believes it is not in possession of any property reportable or deliverable under this chapter. (C) If a person is treated under Section 27-17-80 as the holder of the property only insofar as the interest of the business association in the property is concerned the Commission pursuant to subsection (B), may examine the records of the person if the commission has given the notice required by subsection (B) to both the person and the business association at least ninety days before the examination. (D) If an examination of the records of a person results in the disclosure of property reportable and deliverable under this chapter, the Tax Commission shall give notice to the holder stating the amount due plus applicable interest and penalties and demand payment thereof. Payment or written formal protest should be made within sixty days from the receipt of the notice and demand for payment or the holder is subject to penalties as provided under Section 27-17-270(B) of one hundred dollars a day up to maximum of five thousand dollars and then Section 27-17-270(D)." J. Section 27-17-270 of the 1976 Code is amended to read: "Section 27-17-270. (A) A person who fails to pay or deliver property within the time prescribed by this chapter may be required to pay to the Tax Commission interest at the rate as provided for under 12-54-20 on the property or value thereof from the date the property should have been paid or delivered. (B) A person who wilfully fails to render any report or perform other duties required under this chapter shall pay a civil penalty of one hundred dollars for each day the report is withheld or the duty is not performed, but not more than five thousand dollars. (C) A person who wilfully fails to pay or deliver property to the Commission as required under this chapter shall pay a civil penalty equal to twenty-five percent of the value of the property that should have been paid or delivered. (D) A person who wilfully refuses after written demand by the Commission to pay or deliver property to the Commission as required under this chapter is guilty of a misdemeanor and upon conviction must be punished by a fine of not more than ten thousand dollars or imprisonment for not more than twelve months, or both, together with the cost of prosecution." K. Section 27-17-310 of the 1976 Code is amended to read: "Section 27-17-310. A holder may not impose with respect to property described in Section 27-17-30 any charge in excess of one dollar a month due to dormancy or inactivity or cease payment of interest unless there is an enforceable written contract between the holder and the owner of the property pursuant to which the holder may impose a charge or cease payment of interest." L. Notwithstanding the amendment to Section 27-17-50 of the 1976 Code contained in this section, for a period of two years after the effective date of this section, the provisions of former Section 27-17-50 of the 1976 Code, relating to the responsibilities of reporting, paying, and delivering property apply for entities organized under the provisions of Chapter 49 of Title 33 of the 1976 Code. SECTION 23 TO AMEND TITLE 59 OF THE 1976 CODE BY ADDING CHAPTER 48 SO AS TO PROVIDE FOR A SPECIAL SCHOOL OF SCIENCE AND MATHEMATICS. Title 59 of the 1976 Code is amended by adding: "CHAPTER 48 Special School of Science and Mathematics Section 59-48-10. There is established a special school of science and mathematics for the purpose of fostering educational development of high school juniors and seniors in this State who are academically talented in the areas of science and mathematics and who show promise of exceptional development in these subjects. The school shall provide accelerated instruction in mathematics and science in a residential educational setting. Section 59-48-20. The school is under the management and control of a board of trustees consisting of thirteen members, as follows: (1) one member from each congressional district, appointed by the Governor; (2) two members appointed from this State at large by the Governor; (3) the Chairman of the Joint Legislative Committee to Study the State's Public Education System, ex officio; (4) the State Superintendent of Education, ex officio; (5) the Executive Director of the Commission on Higher Education, ex officio; and (6) the respective chairmen of the Senate Education Committee and the Education and Public Works Committee of the House of Representatives, ex officio. Members appointed by the Governor shall serve for terms of four years and until their successors are appointed and qualify, except that of those first appointed, the members representing the First, Second, and Third Congressional Districts and one at-large member shall serve for terms of two years and until their successors are appointed and qualify. Members shall receive mileage, subsistence, and per diem allowed by law for members of state boards, committees, and commissions. In his appointments, the Governor shall seek to obtain the best qualified persons from the business, industrial, and educational communities, including mathematicians and scientists. The board of trustees shall explore use of the facilities of Coker College for the school's campus. Section 59-48-30. The board shall establish the standard course of study for the school. This course of study shall include instruction in the areas which constitute the usual high school curriculum and provide in-depth instruction in science and mathematics. Section 59-48-40. The school shall admit students in accordance with criteria, standards, and the procedures established by the board. To be eligible to be considered for admission, an applicant must be a legal resident of this State. Eligibility to remain enrolled in the school terminates when a student becomes a nonresident of this State. The board shall ensure, insofar as possible without jeopardizing admission standards, that an equal number of students are admitted from each of the state's congressional districts. Section 59-48-50. The chief administrative officer of the school shall be the director, who must be appointed by the board to serve at its pleasure. The director shall administer all affairs of the school, subject to policies, rules, and regulations adopted by the board. The director shall serve as the secretary to the board of trustees and shall report at least annually to the board concerning the state of the school. Section 59-48-60. The board of trustees may adopt policies and regulations as it considers necessary for the operation and management of the school. Section 59-48-70. The board may establish and maintain an endowment fund for the school." SECTION 24 TO AMEND SECTION 59-20-40 OF THE 1976 CODE, 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. Section 59-20-40(7) of the 1976 Code is amended to read: "(7) Annually in the General Appropriations Act the General Assembly shall determine an appropriation level for compensatory and remedial programs. The State Board of Education shall promulgate regulations to implement a system so as to provide a pro rata matching of the weighted pupil units to the pupils in districts of the State who fail to meet the statewide minimum standards in reading, writing, and mathematics or who do not meet the first grade readiness test standard. To accommodate the level of the total appropriation for compensatory and remedial programs, the State Board of Education shall allocate the funding of weighted pupil unit increments according to the following order of priority: (1) all students scoring below BSAP standard on any portion of the exit examination at a remedial weight of .114; (2) grades 1-6 compensatory at a weight of .26; (3) grades 2-6 remedial below BSAP standard but above the 25th percentile at a weight of .114; (4) grades 7-10 remedial below the 25th percentile at a weight of .114; (5) after all students eligible under priorities 1, 2, 3, and 4 above are funded, students classified as remedial below the BSAP standard but above the 25th percentile in grades 2-6 must be funded as compensatory students, at a weight of .26 starting progressively with the second grade and moving through the sixth grade as funds permit; (6) after all students eligible under priorities 1, 2, 3, 4, and 5 above are funded, students classified as remedial below BSAP standard but above the 25th percentile in grades 7-10 must be funded at a weight of .114 starting progressively with the seventh grade and moving through the tenth grade as funds permit; (7) after all students eligible under priorities 1, 2, 3, 4, 5, and 6 above are funded, students classified as remedial in grades 7-12 must be funded as compensatory at a weight of .26 starting progressively with the seventh grade and moving through the twelfth grade as funds permit. The districts total number of students scoring at the compensatory or remedial level as defined in the priorities herein must be the number of students constituting one hundred percent to be served. Any district not serving one hundred percent of its eligible compensatory and remedial children funded herein shall have its allocation reduced proportionately on a per pupil basis. When one hundred percent of the eligible students in one category are served, school districts may use uncommitted funds to serve eligible students in the other category according to the priorities cited above. The State Board of Education shall promulgate regulations to insure maximum utilization of state and Chapter 1 funds to achieve the purpose of this proviso. Nothing in this section prohibits the General Assembly from appropriating funds to the Department of Education for block grants to address basic skills remediation in early childhood development in the school districts of the State. Nothing in this section prohibits a school district from using funds appropriated pursuant hereto for compensatory and remedial programs in summer school in the following fiscal year." SECTION 25 TO AMEND SECTION 12-7-20, AS AMENDED, OF THE 1976 CODE, 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. A. (1) Section 12-7-20(11) of the 1976 Code, as amended by Act 414 of 1986, is further amended to read: "(11) 'Internal Revenue Code' means the Internal Revenue Code of 1986 as amended through December 31, 1986." (2) Section 12-7-20(12) of the 1976 Code is amended to read: "(12) All of the various terms defined in Sections 7701, 7702, and 7703 of the Internal Revenue Code have the same meaning for South Carolina income tax purposes, unless a different meaning is clearly required." (3) Section 12-7-20(20) of the 1976 Code is amended to read: "(20) For purposes of Internal Revenue Code Sections 67, 71, 85, 165, 170, 213, 219, 469, and 631, 'Adjusted Gross Income' for South Carolina tax purposes means a taxpayer's adjusted gross income for federal income tax purposes without regard to the adjustments required by Sections 12-7-430 and 12-7-435." B. Section 12-7-210 of the 1976 Code is amended to read: "Section 12-7-210. A tax is imposed on the South Carolina taxable income of individuals, estates, and trusts computed at the following rates: Not over $4,000 3 percent of taxable income over $4,000 but not over $6,000 $120 plus 4 percent of the excess over $4,000 over $6,000 but not over $8,000 $200 plus 5 percent of the excess over $6,000 over $8,000 but not over $10,000 $300 plus 6 percent of the excess over $8,000 over $10,000 $420 plus 7 percent of the excess over $10,000. The commission may issue tax tables consistent with the rates set pursuant to this section for taxpayers with taxable incomes of less than fifty thousand dollars." C. Section 12-7-230 of the 1976 Code is amended to read: "Section 12-7-230. (A) Every corporation organized under the laws of this State, whose entire business is transacted or conducted within this State, shall make a return and shall pay annually an income tax equivalent to five percent of the entire net income received by the corporation during the income tax year, and except as otherwise provided, every corporation organized under the laws of this State, doing or transacting business partly within and partly without this State, shall make a return and shall pay annually an income tax equivalent to five percent of a proportion of its entire net income to be determined as provided in this chapter, and except as otherwise provided, every foreign corporation transacting, conducting, doing business, or having an income within the jurisdiction of this State, whether or not the corporation is engaged in or the income derived from intrastate, interstate, or foreign commerce, shall make a return and shall pay annually an income tax equivalent to five percent of a proportion of its entire net income, to be determined as provided in this chapter. The term 'transacting', 'conducting', or 'doing business', as used in this section includes the engaging in or the transacting of any activity in this State for the purpose of financial profit or gain. (B) In the case of any corporate taxable year beginning before January 1, 1989, the rate imposed by subsection (A) does not apply and the following rates apply: (1) six percent for corporate taxable years beginning before 1988, (2) five and one-half percent for corporate taxable years beginning in 1988." D. Section 12-7-430(b)(4) of the 1976 Code is amended to read: "(4) No exclusion from gross income is permitted for South Carolina income tax purposes as permitted by Internal Revenue Code Sections 912 and 931 through 936." E. Section 12-7-435(e) of the 1976 Code is amended to read: "(e) Retirement pay received by police officers or firemen from a South Carolina municipality or county which has a group retirement plan." F. Subitems (1), (2), (3), and (4) of Section 12-7-450(b) of the 1976 Code are amended respectively to read: "(1) The personal exemptions and standard deduction of a nonresident individual must be reduced to an amount which is the same proportion as South Carolina adjusted gross income is of federal adjusted gross income. (2) If a nonresident individual itemizes deductions, the itemized deductions must be reduced to an amount which is the same proportion as South Carolina adjusted gross income is of federal adjusted gross income. (3) Reserved. (4) The itemized deductions and personal exemption of a nonresident estate or nonresident trust must be reduced by an amount which is the same proportion as South Carolina gross income is of federal gross income." G. (1) Section 12-7-455(e) of the 1976 Code is amended to read: "(e) Except as provided in subsection (o) of this section, if, as of January 1, 1985, a taxpayer is deducting the cost of personal property placed in service prior to 1985, as provided in Internal Revenue Code Section 168, the taxpayer is allowed for South Carolina income tax purposes a similar annual deduction. At the expiration of the deductions for federal tax purposes the balance of the deductible cost may be deducted for South Carolina income tax purposes at the rate of fifty percent a year, until the entire deductible cost has been deducted for South Carolina income tax purposes. In no event may the deduction authorized by this subsection exceed the taxpayer's depreciable basis." (2) Section 12-7-455(u) of the 1976 Code is amended to read: "(u) Except as hereinafter provided, all elections made under the provisions of Internal Revenue Code Sections 1361 through 1378 automatically apply for South Carolina purposes. If a taxpayer had a valid 'S' election in effect for federal tax purposes prior to January 1, 1985, but has not elected that treatment for South Carolina income tax purposes, the taxpayer may at its option continue to be subject to the tax provided in Section 12-7-230 or it may affirmatively elect in the manner described in Internal Revenue Code Section 1362 to be exempt from the South Carolina tax. Once made, a South Carolina 'S' election may not be revoked or terminated unless the 'S' election is similarly revoked or terminated for federal income tax purposes. The approval of an 'S' election by the Internal Revenue Service is approval for South Carolina income tax purposes as of the effective date of the federal election. Any termination or revocation of an 'S' election for federal purposes automatically revokes or terminates the election for South Carolina income tax purposes as of the effective date of the federal revocation or termination. An 'S' election can be made for South Carolina income tax purposes only if it is made for federal purposes or there is an existing 'S' election for federal purposes. No termination occurs under Internal Revenue Code Section 1362(d)(3) for South Carolina income tax purposes unless a termination similarly occurs for federal tax purposes. If Internal Revenue Code Sections 1374 or 1375 impose a federal income tax, a South Carolina tax computed using the rates set forth in Section 12-7-230 is imposed for South Carolina income tax purposes. If Internal Revenue Code Section 1374(c) is effective for federal tax purposes, then the exception provided in the section is similarly applicable whether or not an 'S' corporation meets the requirements of Internal Revenue Code Section 1374(c) for South Carolina income tax purposes. The rules of Internal Revenue Code Section 1378 concerning tax year changes do not apply for South Carolina income tax purposes unless the section is similarly applicable for federal purposes (that is, a change in year is not mandated for South Carolina income tax purposes unless mandated for federal purposes also). A taxpayer shall give the Commission notice of its intent to be an 'S' corporation by filing with the Commission a copy of the election it files with the Internal Revenue Service although, the failure to file the notice does not void the corporation's 'S' election for South Carolina tax purposes." (3) Section 12-7-455(z) of the 1976 Code is amended to read: "(z) Reserved". (4) Section 12-7-455 of the 1976 Code, as last amended by Act 414 of 1986, is further amended by adding: "(cc) Any taxpayer required to change its accounting method or accounting year for federal tax purposes is required to change the method or year for South Carolina tax purposes and shall report income or deduct expenses in the manner provided in the Internal Revenue Code and approved by the Internal Revenue Service."