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Sponsors: Reps. Cotty, Bales, Battle, Chellis, Frye, Herbkersman, Littlejohn, G.R. Smith and Snow
Document Path: l:\council\bills\ggs\22574htc04.doc
Introduced in the House on April 7, 2004
Introduced in the Senate on April 28, 2004
Last Amended on May 27, 2004
Passed by the General Assembly on June 2, 2004
Governor's Action: September 8, 2004, Vetoed
Legislative veto action(s): Veto sustained
Summary: Income tax deduction for organ donation by living person
HISTORY OF LEGISLATIVE ACTIONS
Date Body Action Description with journal page number ------------------------------------------------------------------------------- 4/7/2004 House Introduced and read first time HJ-4 4/7/2004 House Referred to Committee on Ways and Means HJ-4 4/21/2004 House Recalled from Committee on Ways and Means HJ-27 4/22/2004 Scrivener's error corrected 4/27/2004 House Read second time HJ-28 4/28/2004 House Read third time and sent to Senate HJ-9 4/28/2004 Senate Introduced and read first time SJ-23 4/28/2004 Senate Referred to Committee on Finance SJ-23 5/19/2004 Senate Committee report: Favorable Finance SJ-45 5/20/2004 Senate Amended SJ-32 5/20/2004 Senate Read second time SJ-32 5/20/2004 Senate Ordered to third reading with notice of amendments SJ-32 5/27/2004 Senate Amended SJ-202 5/27/2004 Senate Read third time and returned to House with amendments SJ-202 6/1/2004 Scrivener's error corrected 6/2/2004 House Concurred in Senate amendment and enrolled HJ-15 6/3/2004 Ratified R 436 9/8/2004 Vetoed by Governor 1/12/2005 House Veto sustained Yeas-3 Nays-106 HJ-33
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VERSIONS OF THIS BILL
NOTE: THIS COPY IS A TEMPORARY VERSION. THIS DOCUMENT WILL REMAIN IN THIS VERSION UNTIL PUBLISHED IN THE ADVANCE SHEETS TO THE ACTS AND JOINT RESOLUTIONS. WHEN THIS DOCUMENT IS PUBLISHED IN THE ADVANCE SHEET, THIS NOTE WILL BE REMOVED.
AN ACT TO AMEND SECTION 12-6-1140, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO DEDUCTIONS FROM SOUTH CAROLINA TAXABLE INCOME OF INDIVIDUALS FOR PURPOSES OF THE SOUTH CAROLINA INCOME TAX ACT, SO AS TO ALLOW A RESIDENT FULL-YEAR INDIVIDUAL TAXPAYER TO DEDUCT FROM SOUTH CAROLINA TAXABLE INCOME AN AMOUNT NOT TO EXCEED TEN THOUSAND DOLLARS OF UNREIMBURSED EXPENSES INCURRED BY THE TAXPAYER IN THE DONATION, WHILE LIVING, OF ONE OR MORE OF THE TAXPAYER'S ORGANS TO ANOTHER HUMAN BEING FOR HUMAN ORGAN TRANSPLANTATION AND TO PROVIDE DEFINITIONS AND THOSE EXPENSES THAT QUALIFY FOR THE DEDUCTION, BY ADDING SECTION 12-21-1085 SO AS TO PROVIDE FOR THOSE TAXES AND LICENSES ALLOWED ON BEER AND WINE, AND BY ADDING SECTION 12-6-3555 SO AS TO ALLOW A TAX CREDIT EQUAL TO ONE THOUSAND DOLLARS WHICH MAY BE CLAIMED ON A DECEDENT'S FINAL INCOME TAX RETURN, OR ESTATE INCOME TAX RETURN, OR ESTATE TAX RETURN IF THE DECEDENT WAS A RESIDENT OF THIS STATE AT THE TIME OF DEATH AND THE DECEDENT'S ORGANS OR TISSUES WERE REMOVED FOR TRANSPLANT.
Be it enacted by the General Assembly of the State of South Carolina:
Tax deduction for living organ donor
SECTION 1. Section 12-6-1140 of the 1976 Code, as last amended by Act 363 of 2002, is further amended by adding an appropriately numbered item at the end to read:
"( )(a) An amount not to exceed ten thousand dollars of expenses incurred by a resident full-year individual taxpayer in the donation, while living, of one or more of the taxpayer's organs to another human being for human organ transplantation.
(b) An individual may claim this deduction in connection with only one organ donation and the deduction is allowed for the taxable year in which the human organ transplantation occurs. Unused credit may be carried forward for the three succeeding taxable years. Expenses eligible for this deduction are the expenses, to the extent not reimbursed, incurred by the taxpayer donor for travel expenses, lodging expenses, and lost wages related to the taxpayer's organ donation.
(c) For purposes of this item, 'human organ' means all or part of a liver, pancreas, kidney, intestine, lung, or bone marrow."
Beer and wine taxes
SECTION 2. Article 7, Chapter 21, Title 12 of the 1976 Code is amended by adding:
"Section 12-21-1085. Except as provided in Section 12-21-1035 and Sections 12-21-1320 to 12-21-1350, the taxes provided for in this article are in lieu of all other taxes and licenses on beer and wine of the State, the county, or the municipality, except the sales and use tax, or Sections 6-1-700 through 6-1-770, and include licenses for its delivery by the wholesaler."
Tax credit with respect to a deceased organ donor
SECTION 3. A. Article 25, Chapter 6, Title 12 of the 1976 Code is amended by adding:
"Section 12-6-3555. In the case of a decedent resident in this State at the time of death whose organs or tissues were removed for transplant, the decedent's surviving spouse or personal representative, as applicable, may elect to claim one of the following nonrefundable tax credits:
(1) a credit equal to one thousand dollars against any liability imposed pursuant to Section 12-6-510 on the decedent's final state individual income tax return;
(2) a credit equal to one thousand dollars against any liability imposed pursuant to Section 12-6-510 on the decedent's estate income tax return;
(3) a credit equal to one thousand dollars against any estate tax liability imposed pursuant to Chapter 16 of this title.
The department shall prescribe the documentation required to be filed by a surviving spouse or personal representative with the appropriate tax return in order to claim the credit allowed by this section."
B. Notwithstanding the general effective date of this act, this section takes effect upon approval of this act by the Governor and applies in the case of organs or tissues donated on and after that date.
SECTION 4. Section 1 of this act takes effect upon approval by the Governor and applies for taxable years beginning after 2003. Section 2 of this act takes effect upon approval by the Governor.
Ratified the 3rd day of June, 2004.
President of the Senate
Speaker of the House of Representatives
Approved the ____________ day of _____________________2004.
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