South Carolina Legislature


Session 109 - (1991-1992)Printer Friendly
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H 4542 General Bill, By J.M. Baxley and H.H. Keyserling
    A Bill to amend Section 12-7-435, as amended, Code of Laws of South Carolina, 1976, relating to deductions allowed from South Carolina taxable income for purposes of the state individual income tax, so as to allow a deduction for the wholesale value of agricultural produce which a farmer allows to be removed from his land after commercial harvesting if his donation of produce qualifies for the civil liability exemption for donated food provided by Chapter 74 of Title 15 of the 1976 Code, to require the donor to report farm income or loss on his federal income tax return, and to provide that the South Carolina Tax Commission shall prescribe procedures to determine the wholesale value of the donated produce.
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03/10/92House Introduced and read first time HJ-4
03/10/92House Referred to Committee on Ways and Means HJ-4

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