South Carolina General Assembly
106th Session, 1985-1986

Bill 1160

                    Current Status

Bill Number:               1160
Ratification Number:       502
Act Number:                452
Introducing Body:          Senate
Subject:                   Relating to deductions allowed in
                           determining South Carolina taxable income for
                           purposes of the state income tax
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(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

(A452, R502, S1160)

AN ACT TO AMEND SECTION 12-7-435, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO DEDUCTIONS ALLOWED IN DETERMINING SOUTH CAROLINA TAXABLE INCOME FOR PURPOSES OF THE STATE INCOME TAX, SO AS TO ALLOW A TWO THOUSAND DOLLAR DEDUCTION TO A TAXPAYER WHO HAS ADOPTED A "SPECIAL NEEDS CHILD" AND FURNISHES THE CHILD'S CHIEF SUPPORT, AND TO DEFINE THE TERM "SPECIAL NEEDS CHILD".

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

Deduction

SECTION 1. Section 12-7-435 of the 1976 Code, as added by Section 7 of Act 101 of 1985, is amended by adding an item at the end to read:

"(i) In the case of a special needs child who is dependent upon and receiving his chief support from, and has been adopted by the taxpayer, a deduction of two thousand dollars. This deduction is allowed as long as the dependent is under twenty-one years of age, is incapable of self-support because mentally or physically defective, or is regularly enrolled in an accredited school or college. The entire deduction is allowed for a taxable year without regard to the special needs child surviving for the entire taxable year.

For purposes of this item, 'special needs child' means a person under the age of eighteen years at the time of adoption who is the dependent of a public or private nonprofit adoption agency, is legally free for adoption, and has been determined by the South Carolina Department of Social Services or South Carolina Children's Bureau to have specific conditions such as ethnic minority status, age, sibling group membership, medical condition, or physical, mental, or emotional handicaps making unassisted adoption unlikely."

Provisions effective

SECTION 2. The provisions of item (i) of Section 12-7-435 of the 1976 Code, as added by this act, are effective for taxable years beginning after December 31, 1985.

Time effective

SECTION 3. This act shall take effect upon approval by the Governor.