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TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 12-6-5090 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 TO PROVIDE FOR THE USE OF THE CONTRIBUTIONS MADE PURSUANT TO THIS DESIGNATION.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. 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."
SECTION 2. This act takes effect upon approval by the Governor and first applies for individual income tax returns filed for taxable year 2003.
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