South Carolina General Assembly
110th Session, 1993-1994

Bill 44


Indicates Matter Stricken
Indicates New Matter


                    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



History


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 Committee

View additional legislative information at the LPITS web site.


(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

COMMITTEE REPORT

February 10, 1993

S. 44

Introduced by SENATOR Passailaigue

S. Printed 2/10/93--S.

Read the first time January 12, 1993.

THE COMMITTEE ON FINANCE

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

REPORT:

That they have duly and carefully considered the same, and recommend that the same do pass:

JOHN DRUMMOND, for Committee.

STATEMENT OF ESTIMATED FISCAL IMPACT

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

A BILL

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.

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