Current Status Introducing Body:Senate Bill Number:44 Primary Sponsor:Passailaigue Committee Number:30 Type of Legislation:GB Subject:Income tax refunds, expedite in hardship cases Residing Body:House Current Committee:Ways and Means Computer Document Number:S.44 Introduced Date:19930112 Last History Body:House Last History Date:19930218 Last History Type:Introduced, read first time, referred to Committee Scope of Legislation:Statewide All Sponsors:Passailaigue Type of Legislation:General Bill
Bill Body Date Action Description CMN Leg Involved ____ ______ ____________ ______________________________ ___ ____________ 44 House 19930218 Introduced, read first time, 30 referred to Committee 44 Senate 19930217 Read third time, sent to House 44 Senate 19930211 Read second time 44 Senate 19930210 Committee Report: Favorable 06 44 Senate 19930112 Introduced, read first time, 06 referred to CommitteeView additional legislative information at the LPITS web site.
COMMITTEE REPORT
February 10, 1993
S. 44
S. Printed 2/10/93--S.
Read the first time January 12, 1993.
To whom was referred a Bill (S. 44), to amend the Code of Laws of South Carolina, 1976, by adding Section 12-7-100, etc., respectfully
That they have duly and carefully considered the same, and recommend that the same do pass:
JOHN DRUMMOND, for Committee.
This bill adds Section 12-7-100 so as to provide for expedited processing of individual income tax refunds by the South Carolina Tax Commission in hardship cases.
This bill would have no effect on state revenue.
Approved By:
A. Crawford Clarkson, Jr.
S.C. Tax Commission
TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 12-7-100 SO AS TO PROVIDE FOR EXPEDITED PROCESSING OF INDIVIDUAL INCOME TAX REFUNDS BY THE SOUTH CAROLINA TAX COMMISSION IN HARDSHIP CASES.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Article 1, Chapter 7, Title 12 of the 1976 Code is amended by adding:
"Section 12-7-100. (A) The commission may expedite income tax refunds for individual taxpayers experiencing significant hardships as defined by this section which warrant issuing a refund in less than the normal processing period.
(B) To qualify for an expedited refund, the taxpayer must be experiencing a significant hardship which consists of:
(1) a medical emergency;
(2) a sudden financial hardship which, if unresolved, makes it impossible for the taxpayer to provide the basic requirements of living for himself or his family;
(3) imminent eviction;
(4) possible loss of job;
(5) imminent bankruptcy; or
(6) a hardship associated with military service.
The commission shall determine eligibility for expedited refunds on a case-by-case basis. The commission may determine a hardship based on documents submitted by the taxpayer or based on verbal representations of the taxpayer made to appropriate commission officials.
(C) On determination of hardship and based on the taxpayer's need, the commission shall assign the refund a priority and expedite processing the taxpayer's refund as follows:
(1) Priority 3 refunds must be processed within three weeks.
(2) Priority 2 refunds must be processed within ten days.
(3) Priority 1 refunds must be processed within five days.
(D) The commission may prescribe appropriate procedures to implement the provisions of this section."
SECTION 2. This act takes effect upon approval by the Governor with the provisions contained herein being applicable beginning with the income tax returns filed for tax year 1993.