Current Status Introducing Body:House Bill Number:3271 Primary Sponsor:Kirsh Committee Number:30 Type of Legislation:GB Subject:Estate Tax Act, references updated Residing Body:House Current Committee:Ways and Means Companion Bill Number:326 Computer Document Number:JIC/5216.HC Introduced Date:Jan 22, 1991 Last History Body:House Last History Date:Jan 22, 1991 Last History Type:Introduced, read first time, referred to Committee Scope of Legislation:Statewide All Sponsors:Kirsh McTeer D. Elliott Type of Legislation:General Bill
Bill Body Date Action Description CMN
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3271 House Jan 22, 1991 Introduced, read first time, 30
referred to Committee
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TO AMEND SECTION 12-16-20, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO DEFINITIONS FOR PURPOSES OF THE SOUTH CAROLINA ESTATE TAX ACT, 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 12-16-20(5) of the 1976 Code, as last amended by Section 3B, Part II, Act 612 of 1990, is further amended to read:
"(5) '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 with respect to estates of decedents dying after 1990.