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Indicates Matter Stricken
Indicates New Matter
AMENDED
May 3, 2000
H. 4317
Introduced by Reps. Allison, Altman, Walker, Riser, Rodgers and Seithel
S. Printed 5/3/00--H.
Read the first time January 11, 2000.
TO AMEND SECTION 12-37-220, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO PROPERTY TAX EXEMPTIONS, SO AS TO EXEMPT FROM PROPERTY TAX ONE PERSONAL MOTOR VEHICLE OWNED OR LEASED BY THE CAREGIVER OF A MENTALLY RETARDED PERSON OR PHYSICALLY HANDICAPPED PERSON WHEN THE VEHICLE IS USED TO TRANSPORT THE MENTALLY RETARDED OR PHYSICALLY HANDICAPPED PERSON, TO REQUIRE THAT THE INDIVIDUAL TRANSPORTED MUST BE ELIGIBLE TO BE CLAIMED AS A DEPENDENT ON FEDERAL INCOME TAX RETURNS FILED BY THE CAREGIVER, AND TO DEFINE "HANDICAPPED" AND "MENTALLY RETARDED".
Amend Title To Conform
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-37-220(B)(37) of the 1976 Code, as added by Act 125 of 1995, is amended to read:
"(37) one personal motor vehicle owned or leased by a legal guardian an individual caregiver of a minor person who is blind or required to use a wheelchair when the vehicle is used to transport the minor person who is blind or required to use a wheelchair and the caregiver is either the spouse of or would be eligible to claim the blind person or the person eligible to use a wheelchair as a dependent on a federal income tax return filed by the caregiver."
SECTION 2. This act takes effect July 1, 2000, and applies for motor vehicle tax years beginning after June 30, 2000.
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