South Carolina General Assembly
115th Session, 2003-2004

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S. 557

STATUS INFORMATION

General Bill
Sponsors: Senator McConnell
Document Path: l:\council\bills\ggs\22036htc03.doc

Introduced in the Senate on April 3, 2003
Currently residing in the Senate Committee on Finance

Summary: Internal Revenue Code of 1986

HISTORY OF LEGISLATIVE ACTIONS

     Date      Body   Action Description with journal page number
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    4/3/2003  Senate  Introduced and read first time SJ-5
    4/3/2003  Senate  Referred to Committee on Finance SJ-5

View the latest legislative information at the LPITS web site

VERSIONS OF THIS BILL

4/3/2003

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

A BILL

TO AMEND SECTION 12-6-40, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO ADOPTION OF PROVISIONS OF THE INTERNAL REVENUE CODE OF 1986 FOR PURPOSES OF THE SOUTH CAROLINA INCOME TAX ACT SO AS TO UPDATE THE REFERENCE DATE WHEREBY THE STATE ADOPTS VARIOUS PROVISIONS OF THE INTERNAL REVENUE CODE OF 1986.

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

SECTION    1.    Section 12-6-40(A)(1) of the 1976 Code, as last amended by Act 220 of 2002, is further amended to read:

"(1)    'Internal Revenue Code' means the Internal Revenue Code of 1986 as amended through December 31, 2001 2002, and includes the effective date provisions contained in it."

SECTION    2.    This act takes effect upon approval by the Governor.

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