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Bill 870

                    Current Status

Bill Number:                      870
Type of Legislation:              General Bill GB
Introducing Body:                 Senate
Introduced Date:                  20020115
Primary Sponsor:                  J. Verne Smith
All Sponsors:                     J. Verne Smith
Drafted Document Number:          l:\council\bills\skb\18673htc02.doc
Residing Body:                    House
Current Committee:                Ways and Means Committee 30 HWM
Date of Last Amendment:           20020313
Subject:                          Clothing purchased for foster children by 
                                  foster parent exempt from sales tax


                        History

Body    Date      Action Description                     Com     Leg Involved
______  ________  ______________________________________ _______ ____________
House   20020319  Introduced, read first time,           30 HWM
                  referred to Committee
Senate  20020314  Read third time, sent to House
Senate  20020313  Amended, read second time
Senate  20020312  Committee report: Favorable with       06 SF
                  amendment
Senate  20020115  Introduced, read first time,           06 SF
                  referred to Committee


              Versions of This Bill
Revised on March 12, 2002 - Word format
Revised on March 13, 2002 - Word format

COMMITTEE AMENDMENT ADOPTED

March 13, 2002

    S. 870

S. Printed 3/13/02--S.

Read the first time January 15, 2002.

TO AMEND SECTION 12-36-2120, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO SALES TAX EXEMPTIONS, SO AS TO EXEMPT FROM THE TAX THE GROSS PROCEEDS OF SALES OF ARTICLES OF CLOTHING PURCHASED BY A FOSTER PARENT FOR THE FOSTER PARENT'S FOSTER CHILD, TO PROVIDE THAT CLOTHING QUALIFYING FOR THE EXEMPTION, AND TO PROVIDE THAT THE DEPARTMENT OF REVENUE MAY REQUIRE THAT EVIDENCE OF ELIGIBILITY IT DETERMINES NECESSARY FOR THE ADMINISTRATION OF THIS EXEMPTION.

    Amend Title To Conform

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

SECTION    1.    Article 25, Chapter 6, Title 12 of the 1976 Code is amended by adding:

    "Section 12-6-3525.    A foster parent is allowed a credit against the tax imposed pursuant to Section 12-6-510 for purchases of articles of clothing made by the foster parent during the taxable year for the foster parent's foster child. The credit may not exceed twenty-five dollars in a taxable year for each foster child placed with the foster parent. For purposes of this section:

    (1)    'article of clothing' includes those items exempted by Section 12-36-2120(57)(a)(i), (ii), and (iii) and as further described in the most recent publication pursuant to Section 12-36-2120(57)(c);

    (2)    'foster child' means a child placed with a foster parent by the South Carolina Department of Social Services;

    (3)    'foster parent' means a parent licensed by the South Carolina Department of Social Services to care for a foster child placed with the foster parent by that department.

    The Department of Revenue may prescribe requirements for that evidence of eligibility that it determines necessary for the administration of this credit."

SECTION    2.    Upon approval by the Governor, this act is effective for taxable years beginning after 2001.

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