Current Status Introducing Body:Senate Bill Number:327 Primary Sponsor:Waddell Committee Number:06 Type of Legislation:GB Subject:Income tax, update certain references Residing Body:Senate Current Committee:Finance Companion Bill Number:3273 Computer Document Number:327 Introduced Date:Jan 08, 1991 Last History Body:Senate Last History Date:Jan 08, 1991 Last History Type:Introduced and read first time, referred to Committee Scope of Legislation:Statewide All Sponsors:Waddell Leatherman Lourie Hayes Giese Type of Legislation:General Bill
Bill Body Date Action Description CMN
---- ------ ------------ ------------------------------ ---
327 Senate Jan 08, 1991 Introduced and read first 06
time, referred to Committee
327 Senate Dec 03, 1990 Prefiled, referred to 06
Committee
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TO AMEND SECTION 12-7-20, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO DEFINITIONS FOR PURPOSES OF THE STATE INCOME TAX, SO AS TO UPDATE THE REFERENCE DATE OF THIS STATE'S ADOPTION OF VARIOUS PROVISIONS OF THE INTERNAL REVENUE CODE OF 1986.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-7-20(11) of the 1976 Code, as last amended by Section 3A, Part II, Act 612 of 1990, is further amended to read:
"(11) 'Internal Revenue Code' means the Internal Revenue Code of 1986 as amended through December 31, 1989 1990."
SECTION 2. Upon approval by the Governor, this act is effective for taxable years beginning after 1990.