South Carolina General Assembly
115th Session, 2003-2004

Download This Bill in Microsoft Word format

A79, R132, S28

STATUS INFORMATION

General Bill
Sponsors: Senators Knotts and Reese
Document Path: l:\council\bills\ggs\22704htc03.doc

Introduced in the Senate on January 14, 2003
Introduced in the House on February 20, 2003
Last Amended on June 5, 2003
Passed by the General Assembly on June 5, 2003
Governor's Action: June 26, 2003, Signed

Summary: State income tax return; contribution to law enforcement assistance program provided

HISTORY OF LEGISLATIVE ACTIONS

     Date      Body   Action Description with journal page number
-------------------------------------------------------------------------------
   12/4/2002  Senate  Prefiled
   12/4/2002  Senate  Referred to Committee on Finance
   1/14/2003  Senate  Introduced and read first time SJ-32
   1/14/2003  Senate  Referred to Committee on Finance SJ-32
   2/12/2003  Senate  Committee report: Favorable Finance SJ-12
   2/18/2003  Senate  Read second time SJ-16
   2/19/2003  Senate  Read third time and sent to House SJ-22
   2/20/2003  House   Introduced and read first time HJ-9
   2/20/2003  House   Referred to Committee on Ways and Means HJ-9
   5/15/2003  House   Committee report: Favorable with amendment Ways and 
                        Means HJ-7
   5/19/2003          Scrivener's error corrected
   5/20/2003  House   Amended HJ-39
   5/20/2003  House   Read second time HJ-42
   5/21/2003  House   Read third time and returned to Senate with amendments 
                        HJ-16
   5/21/2003          Scrivener's error corrected
   5/29/2003  Senate  Non-concurrence in House amendment SJ-56
    6/3/2003  House   House insists upon amendment and conference committee 
                        appointed Reps. McGee, Battle and Cooper HJ-79
    6/4/2003  Senate  Conference committee appointed Branton, O'Dell, Setzler 
                        SJ-23
    6/5/2003  House   Conference report received and adopted HJ-251
    6/5/2003  Senate  Conference report received and adopted SJ-295
    6/5/2003  Senate  Ordered enrolled for ratification SJ-299
    6/5/2003          Ratified R 132
   6/26/2003          Signed By Governor
    7/7/2003          Copies available
    7/7/2003          Effective date See Act for Effective Date
   7/23/2003          Act No. 79

View the latest legislative information at the LPITS web site

VERSIONS OF THIS BILL

12/4/2002
2/12/2003
5/15/2003
5/19/2003
5/20/2003
5/21/2003
6/5/2003


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

(A79, R132, S28)

AN ACT TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTIONS 12-6-5090 AND 12-6-5085 SO AS TO PROVIDE A DESIGNATION ON THE STATE INDIVIDUAL INCOME TAX RETURN ALLOWING A TAXPAYER TO MAKE A CONTRIBUTION TO THE SOUTH CAROLINA LAW ENFORCEMENT ASSISTANCE PROGRAM AND THE SOUTH CAROLINA LITTER CONTROL ENFORCEMENT PROGRAM AND TO PROVIDE FOR THE USE OF THE CONTRIBUTIONS MADE PURSUANT TO THESE DESIGNATIONS.

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

Income tax checkoffs

SECTION    1.A.    Article 37, Chapter 6, Title 12 of the 1976 Code is amended by adding:

"Section 12-6-5090.    (A)    Each taxpayer required to file a state individual income tax return may contribute to the South Carolina Law Enforcement Assistance Program (SCLEAP) by designating the contribution on the return. The contribution may be made by reducing the income tax refund or by remitting additional payment by the amount designated. These contributions must be credited to a separate fund in the State Treasury styled the South Carolina Law Enforcement Assistance Program Fund and used by the State Law Enforcement Division only for the SCLEAP program as provided in Section 23-3-65. Revenues in the fund carry forward into succeeding fiscal years and earnings of the fund must be credited to it.

(B)    All South Carolina individual income tax return forms must contain a designation for the above contribution. The instructions accompanying the income tax form must contain a description of the purposes for which the SCLEAP Fund is established and the use of the monies from the contributions.

(C)    The department shall determine and report annually to the fund the total amount of contributions designated. The department shall transfer the appropriate amount to the fund at the earliest possible time. The incremental cost of administration of the contribution must be paid out of the contributions before any fund revenues are expended as provided in this section.

(D)    For purposes of this section, the South Carolina Department of Revenue is not subject to provisions of the South Carolina Solicitation of Charitable Funds Act as contained in Chapter 56, Title 33."

B.    Article 37, Chapter 6, Title 12 of the 1976 Code is amended by adding:

"Section 12-6-5085.    (A)    Each taxpayer required to file a state individual income tax return may contribute to the South Carolina Litter Control Enforcement Program (SCLCEP) by designating the contribution on the return. The contribution may be made by reducing the income tax refund or by remitting additional payment by the amount designated. These contributions must be credited to a separate fund in the State Treasury styled the South Carolina Litter Control Enforcement Program Fund and used by the Governor's Task Force on Litter only for the SCLCEP program. Revenues in the fund carry forward into succeeding fiscal years and earnings of the fund must be credited to it.

(B)    All South Carolina individual income tax return forms must contain a designation for the above contribution. The instructions accompanying the income tax form must contain a description of the purposes for which the SCLCEP Fund is established and the use of the monies from the contributions.

(C)    The department shall determine and report annually to the fund the total amount of contributions designated. The department shall transfer the appropriate amount to the fund at the earliest possible time. The incremental cost of administration of the contribution must be paid out of the contributions before any fund revenues are expended as provided in this section.

(D)    For purposes of this section, the South Carolina Department of Revenue is not subject to provisions of the South Carolina Solicitation of Charitable Funds Act as contained in Chapter 56, Title 33."

C.    This section takes effect upon approval of this act by the Governor and first applies for individual income tax returns filed for taxable year 2003.

Time effective

SECTION    2.    Except as otherwise provided in this act, this act takes effect upon approval by the Governor.

Ratified the 5th day of June, 2003.

Approved the 26th day of June, 2003.

__________

This web page was last updated on Monday, December 7, 2009 at 10:13 A.M.