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A5, R16, S522

STATUS INFORMATION

General Bill
Sponsors: Senators Leatherman, O'Dell, Setzler and Alexander
Document Path: l:\council\bills\nbd\11185dg11.docx
Companion/Similar bill(s): 3583

Introduced in the Senate on February 9, 2011
Introduced in the House on March 29, 2011
Passed by the General Assembly on March 31, 2011
Governor's Action: April 12, 2011, Signed

Summary: Internal Revenue Code reference update

HISTORY OF LEGISLATIVE ACTIONS

     Date      Body   Action Description with journal page number
-------------------------------------------------------------------------------
    2/9/2011  Senate  Introduced and read first time (Senate Journal-page 5)
    2/9/2011  Senate  Referred to Committee on Finance (Senate Journal-page 5)
   2/23/2011  Senate  Committee report: Favorable Finance 
                        (Senate Journal-page 28)
   3/23/2011  Senate  Read second time (Senate Journal-page 7)
   3/23/2011  Senate  Roll call Ayes-39  Nays-0 (Senate Journal-page 7)
   3/24/2011  Senate  Read third time and sent to House 
                        (Senate Journal-page 12)
   3/29/2011  House   Introduced, read first time, placed on calendar without 
                        reference (House Journal-page 20)
   3/30/2011  House   Read second time (House Journal-page 37)
   3/31/2011  House   Read third time and enrolled (House Journal-page 22)
    4/6/2011          Ratified R 16
   4/12/2011          Signed By Governor
   4/14/2011          Effective date 04/12/11
   4/15/2011          Act No. 5

View the latest legislative information at the LPITS web site

VERSIONS OF THIS BILL

2/9/2011
2/23/2011
3/29/2011

(A5, R16, S522)

AN ACT TO AMEND SECTION 12-6-40, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE APPLICATION OF THE INTERNAL REVENUE CODE TO STATE INCOME TAX LAWS, SO AS TO UPDATE THE REFERENCE TO THE INTERNAL REVENUE CODE TO THE YEAR 2010.

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

References updated

SECTION    1.    Section 12-6-40(A)(1)(a) of the 1976 Code, as last amended by Act 142 of 2010, is further amended to read:

"(a)    Except as otherwise provided, 'Internal Revenue Code' means the Internal Revenue Code of 1986, as amended through December 31, 2010, and includes the effective date provisions contained in it."

Time effective

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

Ratified the 6th day of April, 2011.

Approved the 12th day of April, 2011.

This web page was last updated on Tuesday, December 10, 2013 at 10:02 A.M.