Current Status Introducing Body:House Bill Number:4106 Primary Sponsor:Rudnick Committee Number:30 Type of Legislation:GB Subject:Income tax withholdings Residing Body:House Current Committee:Ways and Means Computer Document Number:JIC/5432HC.93 Introduced Date:19930414 Last History Body:House Last History Date:19930414 Last History Type:Introduced, read first time, referred to Committee Scope of Legislation:Statewide All Sponsors:Rudnick Type of Legislation:General Bill
Bill Body Date Action Description CMN Leg Involved
____ ______ ____________ ______________________________ ___ ____________
4106 House 19930414 Introduced, read first time, 30
referred to Committee
View additional legislative information at the LPITS web site.
TO AMEND SECTION 12-9-110, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO STATE INCOME TAX WITHHOLDING EXEMPTIONS, SO AS TO ALLOW A TAXPAYER TO CLAIM ADDITIONAL EXEMPTIONS PURSUANT TO REGULATIONS PROMULGATED BY THE SOUTH CAROLINA TAX COMMISSION AND TO REQUIRE THE COMMISSION TO PROMULGATE REGULATIONS FOR CLAIMING ADDITIONAL EXEMPTIONS.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-9-110 of the 1976 Code, as amended by Section 25K, Part II, Act 170 of 1987, is further amended to read:
"Section 12-9-110. An employee receiving wages is on any day entitled to withholding exemptions in an amount not to exceed the lesser of those allowed pursuant to Internal Revenue Code Section 3402 or those actually claimed for purposes of federal income tax withholding. An employee may claim additional withholding exemptions pursuant to regulations promulgated by the commission."
SECTION 2. The South Carolina Tax Commission shall promulgate regulations authorizing circumstances in which a taxpayer may claim additional personal income tax withholding exemptions to reflect more accurately his tax liability.
SECTION 3. Section 2 of this act takes effect upon approval by the Governor. Section 1 of this act is effective January 1, 1994.