Current Status Introducing Body:Senate Bill Number:546 Primary Sponsor:Waddell Type of Legislation:JR Subject:Operation Desert Shield Residing Body:Senate Computer Document Number:JIC/5266.HC Introduced Date:Jan 23, 1991 Last History Body:House Last History Date:Jan 30, 1991 Last History Type:Point of Order sustained - ordered returned to Senate Scope of Legislation:Statewide All Sponsors:Waddell Bryan Courson Drummond Fielding Gilbert Giese Hayes Helmly Hinds Hinson Holland Land Leatherman Leventis Long Lourie Macaulay Martin Martschink Matthews McConnell McGill Mitchell Moore Mullinax O'Dell Passailaigue Patterson Peeler Pope Reese Rose Russell Saleeby Setzler Shealy Horace C. Smith J. Verne Smith Nell W. Smith Stilwell Thomas Washington Williams Wilson Type of Legislation:Joint Resolution
Bill Body Date Action Description CMN
---- ------ ------------ ------------------------------ ---
546 House Jan 30, 1991 Point of Order sustained -
ordered returned to Senate
546 House Jan 30, 1991 Point of Order - Bills
dealing with revenue must
originate in the House
546 Senate Jan 25, 1991 Read third time, sent to House
546 Senate Jan 24, 1991 Read second time
546 Senate Jan 23, 1991 Unanimous consent for second
and third reading on the next
two consecutive Legislative
days
546 Senate Jan 23, 1991 Introduced, read first time
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INTRODUCED
January 23, 1991
S. 546
Introduced by SENATORS Waddell, Bryan, Courson, Drummond, Fielding, Gilbert, Giese, Hayes, Helmly, Hinds, Hinson, Holland, Land, Leatherman, Leventis, Long, Lourie, Macaulay, Martin, Martschink, Matthews, McConnell, McGill, Mitchell, Moore, Mullinax, O'Dell, Passailaigue, Patterson, Peeler, Pope, Reese, Rose, Russell, Saleeby, Setzler, Shealy, Horace C. Smith, J. Verne Smith, Nell W. Smith, Stilwell, Thomas, Washington, Williams and Wilson
S. Printed 1\23\91--S.
Read the first time January 23, 1991.
TO PROVIDE THAT FOR TAXPAYERS, PERSONAL REPRESENTATIVES, AND TRUSTEES WHO ARE IN THE REGULAR MILITARY, RESERVES, OR NATIONAL GUARD AND STATIONED OVERSEAS 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 STATIONED OVERSEAS AS A RESULT OF OPERATION DESERT SHIELD, TO ADOPT FEDERAL PROVISIONS RELATING TO THE EXCLUSION OF CERTAIN COMPENSATION RECEIVED WHILE SERVING IN A COMBAT ZONE; AND TO EXTEND THE TIME FOR PAYING PROPERTY TAXES AND FILING POROPERTY TAX RETURNS FOR THOSE INDIVIDUALS.
Be it enacted by the General Assembly of the State of South Carolina:
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 stationed overseas 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 stationed overseas as a result of Operation Desert Shield.
SECTION 2. The exclusion from gross income of certain compensation received by members of the Armed Forces for the 1991 taxable year as a result of service in a combat zone allowed pursuant to Section 112 of the Internal Revenue Code of 1986 is considered an exclusion from South Carolina taxable income for the 1991 taxable year for those members of the Armed Forces allowed the federal exclusion. This section may not be construed to allow a double deduction.
SECTION 3. 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.
SECTION 4. This joint resolution takes effect upon approval by the Governor.