Bill 2348

                    Current Status

Bill Number:               2348
Ratification Number:       45
Act Number                 22
Introducing Body:          House
Subject:                   Income tax deductions for nongame
                           wildlife and natural areas program

(A22, R45, H2348)

AN ACT TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 12-7-2415 SO AS TO PROVIDE FOR A DEDUCTION FROM STATE INCOME TAX REFUNDS OR A CONTRIBUTION TO BE ADDED TO STATE INCOME TAX PAYMENTS FOR THE SUPPORT OF NONGAME WILDLIFE PROGRAMS AND THE MANAGEMENT AND PROTECTION OF SIGNIFICANT NATURAL AREAS.

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

Findings

SECTION 1. The General Assembly finds that:

(1) It is in the best interest of the State to provide for the conservation of fish and wildlife, including nongame fish and wildlife,and for the protection of natural areas harboring rare and vanishing species of fish, wildlife, and plants, and areas having unusual scientific significance or having unusual importance to the survival of South Carolina's native fish, wildlife, and plants in their natural environments.

(2) Historically, fish and wildlife conservation programs have been focused on the more recreationally and commercially important species. As a consequence, such programs have been largely financed by hunting and fishing license revenues and by federal assistance based on excise taxes on certain hunting and fishing equipment. These traditional financing mechanisms are neither adequate nor fully appropriate to meet the conservation needs of nongame fish and wildlife.

(3) It is the policy of the State to enable and encourage citizens voluntarily to support nongame fish and wildlife programs and natural area protection programs through a refund or donation contribution designation on state income tax forms.

Income tax deductions for nongame wildlife and natural areas program

Section 2. The 1976 Code is amended by adding:

"Section 12-7-2415. (A) Each individual taxpayer required to file a state income tax return and who desires to contribute to the nongame wildlife and natural areas program of the State may designate such contribution, as provided in this section, on the appropriate state income tax form. The contribution shall not increase or decrease the income tax liability of any taxpayer, and may be made by reducing the income tax refund of the taxpayer or spouse by the amount designated or by accepting additional payment from the taxpayer or spouse by the amount or amounts designated, whichever is appropriate.

(B) Each South Carolina individual income tax return form shall contain a designation in substantially the following form:

South Carolina Nongame and Natural Areas Program

1. Individual returns:

(a) If you are entitled to a refund, check if you wish to designate ( ) $1, ( ) $3, ( ) $5 of, but not to exceed, your tax refund for this program. Your refund will be reduced by this amount. (b) If you owe an additional amount, check if you wish to contribute an additional ( ) $1, ( ) $3, ( ) $5 for this program with your payment and add this amount to your payment.

2. Joint returns:

(a) If you are entitled to a refund, check if you wish to designate ( ) $1, ( ) $3, ( ) $5, ( ) $10 of, but not to exceed,your tax refund for this program. Your refund will be reduced by this amount.

(b) If you owe an additional amount, check if you wish to con-tribute an additional ( ) $1, ( ) $3, ( ) $5, ( ) $10 for this program with your payment and add this amount to your payment. The instructions accompanying the individual income tax form shall contain a description of the purposes for which the nongame species and habitat acquisition programs were established and the use of monies from the income tax contribution.

(C) Taxpayers who are entitled to refunds shall have such refunds reduced by the amount designated pursuant to subsection (B). The Tax Commission shall determine annually the total amount so designated, plus the amount received in excess payments so designated and shall report such total amount to the State Treasurer. The State Treasurer shall credit such total amount to the Nongame Wildlife and Natural Areas Fund established in subsection (D) herein.

(D) (1) There is established a special fund to be known as the 'Nongame Wildlife and Natural Areas Fund' which shall consist of all monies transferred to it under this section, donations to the Nongame and Endangered Species or Heritage Trust Programs of the Wildlife and Marine Resources Department, and all interest earned thereon.

(2) All balances in the Nongame Wildlife and Natural Areas Fund shall be carried forward each year so that no part thereof shall revert to the general fund of the State.

(3) The Wildlife and Marine Resources Department may expend monies held in the Nongame Wildlife and Natural Areas Fund in furtherance of the department's Nongame and Endangered Species Programs, Heritage Trust Programs and for related educational projects and programs.

(4) Revenues produced by this contribution are supplemental and are in no way intended to take the place of funding that would otherwise be appropriated for these purposes.

(E) The incremental cost of administration of the contribution shall be paid out of the fund provided in subsection (D) of this section, upon warrants drawn by the Tax Commission upon the State Treasurer, before any funds are expended as provided in this section.

(F) The Department shall make a report to the General Assembly as early in January of each year as may be practicable, which shall include the amount of revenue produced by the contributions and a detailed accounting of expenditures from the Nongame Wildlife and Natural Areas Fund."

Time effective

SECTION 3. This act shall take effect January 1, ACN:.