Senator Kimbrell proposes the following amendment (SR-5093.CEM0003S):

Amend the bill, as and if amended, by adding an appropriately numbered SECTION to read:

SECTION X. Section 12-36-2120(79) of the S.C. Code is amended to read:

 (79)(H) For purposes of this item, "taxpayer" includes a person who bears a relationship to the taxpayer as described in Section 267(b) of the Internal Revenue Code.

Renumber sections to conform.

Amend title to conform.