Current Status Introducing Body:Senate Bill Number:449 Primary Sponsor:Passailaigue Committee Number:30 Type of Legislation:GB Subject:Income tax refunds, hardship cases Residing Body:House Computer Document Number:JIC/5201.HC Introduced Date:Jan 10, 1991 Last History Body:House Last History Date:Feb 19, 1991 Last History Type:Introduced, read first time, referred to Committee Scope of Legislation:Statewide All Sponsors:Passailaigue Type of Legislation:General Bill
Bill Body Date Action Description CMN
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449 House Feb 19, 1991 Introduced, read first time, 30
referred to Committee
449 Senate Feb 15, 1991 Read third time, sent to House
449 Senate Feb 14, 1991 Read second time, unanimous
consent for third reading on
Friday, February 15
449 Senate Feb 13, 1991 Committee Report: Favorable 06
449 Senate Jan 10, 1991 Introduced, read first time, 06
referred to Committee
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COMMITTEE REPORT
February 13, 1991
S. 449
S. Printed 2/13/91--S.
Read the first time January 10, 1991.
To whom was referred a Bill (S. 449), to amend the Code of Laws of South Carolina, 1976, by adding Section 12-7-100 so as to provide for expedited processing of individual income tax, etc., respectfully
That they have duly and carefully considered the same, and recommend that the same do pass:
JAMES M. WADDELL, JR., for Committee.
Senate Bill 449 adds Section 12-7-100 so as to provide for expedited processing of individual income tax refunds by the South Carolina Tax Commission in hardship cases.
This bill would have no effect on state or local revenue.
Approved By:
S. Hunter Howard, Jr.
S.C. Tax Commission
TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 12-7-100 SO AS TO PROVIDE FOR EXPEDITED PROCESSING OF INDIVIDUAL INCOME TAX REFUNDS BY THE SOUTH CAROLINA TAX COMMISSION IN HARDSHIP CASES.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Chapter 7, Title 12 of the 1976 Code is amended by adding:
"Section 12-7-100. (A) The commission may expedite income tax refunds for individual taxpayers experiencing significant hardships as defined by this section which warrant issuing a refund in less than the normal processing period.
(B) To qualify for an expedited refund, the taxpayer must be experiencing a significant hardship which consists of:
(1) a medical emergency;
(2) a sudden financial hardship which, if unresolved, makes it impossible for the taxpayer to provide the basic requirements of living for himself or his family;
(3) imminent eviction;
(4) possible loss of job;
(5) imminent bankruptcy; or
(6) a hardship associated with military service.
The commission shall determine eligibility for expedited refunds on a case-by-case basis. The commission may determine a hardship based on documents submitted by the taxpayer or based on verbal representations of the taxpayer made to appropriate commission officials.
(C) On determination of hardship and based on the taxpayer's need, the commission shall assign the refund a priority and expedite processing the taxpayer's refund as follows:
(1) Priority 3 refunds must be processed within three weeks.
(2) Priority 2 refunds must be processed within ten days.
(3) Priority 1 refunds must be processed within five days.
(D) The commission may prescribe appropriate procedures to implement the provisions of this section."
SECTION 2. This act takes effect upon approval by the Governor.