Bill 393

                    Current Status

Introducing Body:               Senate
Bill Number:                    393
Ratification Number:            113
Act Number:                     174
Primary Sponsor:                Martschink
Type of Legislation:            JR
Subject:                        Operation Desert Shield
Date Bill Passed both Bodies:   Apr 23, 1991
Computer Document Number:       393
Governor's Action:              S
Date of Governor's Action:      May 27, 1991
Introduced Date:                Jan 08, 1991
Date of Last Amendment:         Apr 18, 1991
Last History Body:              ------
Last History Date:              May 27, 1991
Last History Type:              Act No. 174
Scope of Legislation:           Statewide
All Sponsors:                   Martschink
                                Shealy
                                Passailaigue
Type of Legislation:            Joint Resolution

 Bill  Body    Date          Action Description              CMN
 ----  ------  ------------  ------------------------------  ---
 393   ------  May 27, 1991  Act No. 174
 393   ------  May 27, 1991  Signed by Governor
 393   ------  May 21, 1991  Ratified R 113
 393   Senate  Apr 23, 1991  Concurred in House amendment,
                             enrolled for ratification
 393   House   Apr 19, 1991  Read third time, returned
                             with amendment
 393   House   Apr 18, 1991  Unanimous consent for third
                             reading on next Legislative
                             day
 393   House   Apr 18, 1991  Amended, read second time
 393   House   Apr 10, 1991  Committee Report: Favorable     30
                             with amendment
 393   House   Feb 12, 1991  Introduced, read first time,    30
                             referred to Committee
 393   Senate  Feb 07, 1991  Read third time, sent to House
 393   Senate  Feb 06, 1991  Read second time
 393   Senate  Feb 05, 1991  Recalled from Committee         06
 393   Senate  Jan 08, 1991  Introduced, read first time,    06
                             referred to Committee

(A174, R113, S393)

A JOINT RESOLUTION TO PROVIDE THAT FOR TAXPAYERS, PERSONAL REPRESENTATIVES, AND TRUSTEES WHO ARE IN THE REGULAR MILITARY, RESERVES, OR NATIONAL GUARD AND SERVING IN OR CALLED TO ACTIVE DUTY AS A RESULT OF OPERATION DESERT SHIELD, THE SOUTH CAROLINA TAX COMMISSION SHALL CONFORM TO THE ACTIONS OF THE INTERNAL REVENUE SERVICE AND TO AMENDMENTS TO THE INTERNAL REVENUE CODE OF 1986 WITH RESPECT TO TIME FOR FILING INDIVIDUAL AND FIDUCIARY INCOME TAX RETURNS AND PAYING INDIVIDUAL INCOME AND FIDUCIARY INCOME TAXES, TO EXTEND THIS CONFORMITY TO CORPORATE INCOME AND LICENSE TAX RETURNS AND CORPORATE INCOME AND LICENSE TAXES WHERE ALL CORPORATE OFFICERS ARE SERVING IN OR CALLED TO ACTIVE DUTY AS A RESULT OF OPERATION DESERT SHIELD, TO EXTEND THE TIME FOR PAYING PROPERTY TAXES AND FILING PROPERTY TAX RETURNS FOR THOSE INDIVIDUALS, AND TO AUTHORIZE THE TAX COMMISSION TO ADOPT FOR STATE TAX PURPOSES ANY EXTENSIONS FOR FILING RETURNS AND PAYING TAXES ENACTED BY CONGRESS FOR MILITARY PERSONNEL PARTICIPATING IN OPERATION DESERT SHIELD AND OPERATION DESERT STORM.

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

Commission to conform

SECTION 1. (A) In the case of a taxpayer, personal representative, or trustee who is a member of the regular military, reserves, or national guard and serving in Operation Desert Shield or called to active duty as a result of Operation Desert Shield, the South Carolina Tax Commission shall conform to the actions of the Internal Revenue Service and to amendments to the Internal Revenue Code of 1986 with respect to:

(1) extensions of time to file without penalty 1990 individual income tax returns and 1990 fiduciary income tax returns; and

(2) extensions of time to pay, including any waiver of penalties and interest, 1990 individual income taxes and 1990 fiduciary income taxes.

(B) The provisions of this section extend to corporate income and license tax returns and corporate income and license taxes where all corporate officers are in the regular military, reserves, or national guard and serving in Operation Desert Shield or called to active duty as a result of Operation Desert Shield.

Property tax deadlines

SECTION 2. The time for payment of property taxes due or the time for filing property tax returns due on and after January 15, 1991, for individuals described in Section 1 is extended without penalty to June 15, 1991. If conditions warrant, the South Carolina Tax Commission may extend the filing and/or payment periods without penalty beyond June 15, 1991, but not beyond October 1, 1991.

Commission authorized

SECTION 3. The South Carolina Tax Commission may adopt for purposes of the tax laws of this State any filing date extensions for federal taxes enacted by the Congress of the United States which allow military personnel participating in Operation Desert Shield and Operation Desert Storm additional time for filing a return or paying any tax.

Time effective

SECTION 4. This joint resolution takes effect upon approval by the Governor.

Approved the 27th day of May, 1991.