South Carolina General Assembly
113th Session, 1999-2000

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Bill 4929


Indicates Matter Stricken
Indicates New Matter


                    Current Status

Bill Number:                      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

View additional legislative information at the LPITS web site.


(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

A 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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