Current Status Introducing Body:Senate Bill Number:1134 Primary Sponsor:Greg Smith Committee Number:30 Type of Legislation:GB Subject:Head Start Program, gasoline tax Residing Body:House Current Committee:Ways and Means Computer Document Number:1134 Introduced Date:19940208 Last History Body:House Last History Date:19940512 Last History Type:Introduced, read first time, referred to Committee Scope of Legislation:Statewide All Sponsors:Greg Smith Rose Washington Ford Mescher Glover Short Jackson Waldrep Richter Mitchell Patterson Rankin Hayes Leatherman Thomas Type of Legislation:General Bill
Bill Body Date Action Description CMN Leg Involved
____ ______ ____________ ______________________________ ___ ____________
1134 House 19940512 Introduced, read first time, 30
referred to Committee
1134 Senate 19940511 Read third time, sent to House
1134 Senate 19940510 Read second time
1134 Senate 19940509 Placed on Calendar without
reference
1134 Senate 19940509 Recalled from Committee, 06
placed on Calendar
1134 Senate 19940208 Introduced, read first time, 06
referred to Committee
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Indicates Matter Stricken
Indicates New Matter
RECALLED
May 9, 1994
S. 1134
Introduced by SENATORS Greg Smith, Rose, Washington, Ford, Mescher, Glover, Short, Jackson, Waldrep, Richter, Mitchell, Patterson, Rankin, Hayes, Leatherman and Thomas
S. Printed 5/9/94--S.
Read the first time February 8, 1994.
A bill to amend Section 12-27-270, as amended, relating to the exemption from the tax on gasoline sales for state-owned school buses and other pupil transportation programs, and Section 12-29-325, relating to exemptions from the tax on fuel, so as to extend the exemption to buses used in the head start program.
This bill would reduce general fund motor fuel tax collections by $7,000 and would reduce Highway Trust Fund revenue by approximately $105,000 per year.
Information on motor fuel usage on a statewide basis is unavailable.
Approved By:
A. Crawford Clarkson, Jr.
S.C. Department of Revenue
TO AMEND SECTION 12-27-270, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE EXEMPTION FROM THE TAX ON GASOLINE SALES FOR STATE-OWNED SCHOOL BUSES AND OTHER PUPIL TRANSPORTATION PROGRAMS, AND SECTION 12-29-325, RELATING TO EXEMPTIONS FROM THE TAX ON FUEL, SO AS TO EXTEND THE EXEMPTION TO BUSES USED IN THE HEAD START PROGRAM.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-27-270 of the 1976 Code, as last amended by Act 181 of 1993, is further amended to read:
"Section 12-27-270. Gasoline purchased for and used in state-owned school buses, and in state-owned administrative and service vehicles used in the pupil transportation program, and in buses owned by agencies administering Head Start programs, as described in the Head Start Act, Sections 635-657, Chapter 8, Subtitle A, Title VI of P.L. No. 97-35 of 1975, and as regulated in 45 C.F.R. Part 1301, shall be exempt from state gasoline taxes. The State Board of Education, together with the Department of Transportation, and the Department of Revenue and Taxation, and the agencies administering the Head Start programs shall determine the method and procedure for the administration of this section."
SECTION 2. Section 12-29-325 of the 1976 Code is amended to read:
"Section 12-29-325. For the purposes of this chapter, motor fuels purchased for and used in state-owned school buses, and in state-owned administrative and service vehicles used in the pupil transportation program, and in buses owned by agencies administering Head Start programs, as described in the Head Start Act, Sections 635-657, Chapter 8, Subtitle A, Title VI of P.L. No. 97-35 of 1975, as amended, and as regulated in 45 C.F.R. Part 1301, shall be exempt from state motor fuel taxes."
SECTION 3. This act takes effect upon approval by the Governor.