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Current Status Bill Number:View additional legislative information at the LPITS web site.4929 Type of Legislation:General Bill GB Introducing Body:House Introduced Date:20000413 Primary Sponsor:Campsen All Sponsors:Campsen Drafted Document Number:l:\council\bills\nbd\11996mm00.doc Residing Body:House Current Committee:Ways and Means Committee 30 HWM Subject:Taxation, income tax returns, filing of unemployment taxes; Employment Security Commission, Revenue Department History Body Date Action Description Com Leg Involved ______ ________ ______________________________________ _______ ____________ House 20000413 Introduced, read first time, 30 HWM referred to Committee Versions of This Bill
TO AMEND SECTION 12-6-4960, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE FORM OF THE STATE INCOME TAX RETURN SO AS TO PROVIDE FOR A SCHEDULE FOR FILING UNEMPLOYMENT TAXES WITH THE STATE EMPLOYMENT SECURITY COMMISSION ON AN ANNUAL BASIS WITH A TAXPAYER'S STATE INCOME TAX RETURN USING THE SCHEDULE AS DEVELOPED BY THE DEPARTMENT OF REVENUE AND THE COMMISSION, AND TO REQUIRE THE DEPARTMENT TO FORWARD THE APPROPRIATE RETURN AMOUNT TO THE COMMISSION.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-6-4960 of the 1976 Code, as added by Act 76 of 1995, is amended to read:
"Section 12-6-4960. (A) Returns must be in a form prescribed by the department. The department shall prepare blank forms for the returns to be furnished upon request. Failure to receive or secure the form does not relieve a taxpayer from the obligation to make a return.
(B) A taxpayer who qualifies to file a Schedule H with his federal income tax return to pay federal withholding taxes and other taxes on a domestic employee is eligible to file and pay unemployment taxes due to the South Carolina Employment Security Commission for a domestic employee with his annual state income tax return. The Department of Revenue and the commission shall develop, print, and make available to the taxpayer an appropriate schedule for that purpose. The taxpayer shall file the schedule and make the payment with his annual income tax return, and the department shall forward the appropriate return amount to the commission."
SECTION 2. This act takes effect upon approval by the Governor and applies to taxable years after December 31, 2000.
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