South Carolina General Assembly
114th Session, 2001-2002

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Bill 1056


Indicates Matter Stricken
Indicates New Matter


                    Current Status

Bill Number:                      1056
Type of Legislation:              General Bill GB
Introducing Body:                 Senate
Introduced Date:                  20020226
Primary Sponsor:                  Mescher
All Sponsors:                     Mescher
Drafted Document Number:          l:\council\bills\bbm\10809htc02.doc
Residing Body:                    Senate
Current Committee:                Finance Committee 06 SF
Subject:                          Income Tax Act, provisions adopted to 
                                  conform to Internal Revenue Code of 1986


                        History

Body    Date      Action Description                     Com     Leg Involved
______  ________  ______________________________________ _______ ____________
Senate  20020226  Introduced, read first time,           06 SF
                  referred to Committee


              Versions of This Bill

View additional legislative information at the LPITS web site.


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

A BILL

TO AMEND SECTION 12-6-40, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO DEFINITIONS FOR PURPOSES OF THE SOUTH CAROLINA INCOME TAX ACT, SO AS TO UPDATE THE REFERENCE DATE WHEREBY THIS STATE ADOPTS VARIOUS PROVISIONS OF THE INTERNAL REVENUE CODE OF 1986.

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

SECTION 1. Section 12-6-40(A)(1) of the 1976 Code, as last amended by Section 6, Act 89 of 2001, is further amended to read:

"(1) 'Internal Revenue Code' means the Internal Revenue Code of 1986 as amended through December 31, 2000 2001, and includes the effective date provisions contained in it."

SECTION 2. This act takes effect upon approval by the Governor.

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