South Carolina General Assembly
116th Session, 2005-2006

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H. 4099

STATUS INFORMATION

General Bill
Sponsors: Reps. W.D. Smith and R. Brown
Document Path: l:\council\bills\gjk\20451sd05.doc

Introduced in the House on May 17, 2005
Currently residing in the House Committee on Ways and Means

Summary: Income tax deduction

HISTORY OF LEGISLATIVE ACTIONS 

     Date      Body   Action Description with journal page number
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   5/17/2005  House   Introduced and read first time HJ-4
   5/17/2005  House   Referred to Committee on Ways and Means HJ-5
   5/25/2005  House   Member(s) request name added as sponsor: R.Brown

View the latest legislative information at the LPITS web site

VERSIONS OF THIS BILL

5/17/2005

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

A BILL

TO AMEND SECTION 12-6-1140, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO DEDUCTIONS IN COMPUTING INDIVIDUAL TAXABLE INCOME, SO AS TO PROVIDE A DEDUCTION FOR THE MILES TRAVELED BY A TAXPAYER COMMUTING BY MEANS OF BICYCLING BETWEEN THE TAXPAYER'S PLACE OF RESIDENCE AND PLACE OF EMPLOYMENT, THE AMOUNT OF WHICH DEDUCTION SHALL BE EQUAL TO TEN CENTS PER MILE TRAVELED.

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

SECTION    1.    Section 12-6-1140 of the 1976 Code, as last amended by Act 278 of 2004, is further amended by adding a new item to read:

"( )    a deduction for the miles traveled by the taxpayer during the taxable year commuting by means of bicycling between the taxpayer's place of residence and place of employment, the amount of which deduction shall be equal to ten cents per mile traveled.

The taxpayer shall maintain suitable records of the dates of commuting and the miles traveled and upon request a report of those records for the taxable year must be provided to the Department of Revenue by the taxpayer in a manner the department may prescribe;"

SECTION    2.    This act takes effect upon approval by the Governor and applies to taxable years beginning after December 31, 2004.

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