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Bill 3391

                    Current Status

Bill Number:                      3391
Type of Legislation:              General Bill GB
Introducing Body:                 House
Introduced Date:                  20010131
Primary Sponsor:                  Merrill
All Sponsors:                     Merrill, Quinn, Edge, Thompson, Harrison, 
                                  Allison, Altman, Bales, Barfield, Bingham, 
                                  Campsen, Cato, Chellis, Cobb-Hunter, Dantzler, 
                                  Frye, Harrell, Hinson, Huggins, Keegan, 
                                  Kelley, Klauber, Law, Lourie, Ott, Owens, 
                                  Robinson, Sandifer, Scarborough, Sharpe, 
                                  Sinclair, J.E. Smith, Snow, Talley, Taylor, 
                                  Tripp, Walker, Wilkins, A. Young, White
Drafted Document Number:          l:\council\bills\bbm\9779htc01.doc
Residing Body:                    House
Current Committee:                Ways and Means Committee 30 HWM
Subject:                          Income tax deduction for caretaker of 
                                  aging person when claims as dependent on tax 
                                  returns; Taxation


                        History

Body    Date      Action Description                     Com     Leg Involved
______  ________  ______________________________________ _______ ____________
House   20010312  Co-Sponsor added (Rule 5.2) by Rep.            White
House   20010131  Introduced, read first time,           30 HWM
                  referred to Committee


              Versions of This Bill

TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 12-6-1165 SO AS TO PROVIDE A DEDUCTION FROM SOUTH CAROLINA TAXABLE INCOME EQUAL TO THE FEDERAL INCOME TAX PERSONAL EXEMPTION ALLOWED A TAXPAYER WHO CLAIMS AS A DEPENDENT ON THE TAXPAYER'S FEDERAL INCOME TAX RETURN A PERSON WHO HAS ATTAINED THE AGE OF SIXTY-FIVE YEARS AND TO ALLOW THIS DEDUCTION ALSO FOR A TAXPAYER WHO WOULD BE ABLE TO CLAIM AS A DEPENDENT A PERSON WHO HAS ATTAINED THE AGE OF SIXTY-FIVE YEARS BUT FOR THE APPLICABLE INCOME TEST.

Be it enacted by the General Assembly of the State of South Carolina:

SECTION    1.    Article 9, Chapter 6, Title 12 of the 1976 Code is amended by adding:

    "Section 12-6-1165.    A resident individual taxpayer is allowed a deduction for each dependent claimable on the taxpayer's federal income return if that dependent has attained the age of sixty-five years before or during the applicable taxable year. The deduction also is allowed if the person who has attained the age of sixty-five years could be claimed as a dependent by the taxpayer but for the applicable income test. The deduction allowed by this section is an amount equal to the federal income tax personal exemption amount allowed for the applicable taxable year."

SECTION    2.    This act takes effect upon approval by the Governor and applies for taxable years beginning after 2000.

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