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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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