South Carolina General Assembly
115th Session, 2003-2004

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Bill 28

Indicates Matter Stricken
Indicates New Matter


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

CONFERENCE COMMITTEE REPORT ADOPTED -- NOT PRINTED

June 5, 2003

S. 28

Introduced by Senators Knotts and Reese

S. Printed 5/20/03--H.

Read the first time February 20, 2003.

            

A BILL

TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTIONS 12-6-5090 AND 12-6-5085 SO AS TO PROVIDE A DESIGNATION ON THE STATE INDIVIDUAL INCOME TAX RETURN ALLOWING A TAXPAYER TO MAKE A CONTRIBUTION TO THE SOUTH CAROLINA LAW ENFORCEMENT ASSISTANCE PROGRAM AND THE SOUTH CAROLINA LITTER CONTROL ENFORCEMENT PROGRAM AND TO PROVIDE FOR THE USE OF THE CONTRIBUTIONS MADE PURSUANT TO THESE DESIGNATIONS.

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

SECTION    1.A.    Article 37, Chapter 6, Title 12 of the 1976 Code is amended by adding:

"Section 12-6-5090.    (A)    Each taxpayer required to file a state individual income tax return may contribute to the South Carolina Law Enforcement Assistance Program (SCLEAP) by designating the contribution on the return. The contribution may be made by reducing the income tax refund or by remitting additional payment by the amount designated. These contributions must be credited to a separate fund in the State Treasury styled the South Carolina Law Enforcement Assistance Program Fund and used by the State Law Enforcement Division only for the SCLEAP program as provided in Section 23-3-65. Revenues in the fund carry forward into succeeding fiscal years and earnings of the fund must be credited to it.

(B)    All South Carolina individual income tax return forms must contain a designation for the above contribution. The instructions accompanying the income tax form must contain a description of the purposes for which the SCLEAP Fund is established and the use of the monies from the contributions.

(C)    The department shall determine and report annually to the fund the total amount of contributions designated. The department shall transfer the appropriate amount to the fund at the earliest possible time. The incremental cost of administration of the contribution must be paid out of the contributions before any fund revenues are expended as provided in this section.

(D)    For purposes of this section, the South Carolina Department of Revenue is not subject to provisions of the South Carolina Solicitation of Charitable Funds Act as contained in Chapter 56, Title 33."

B.    Article 37, Chapter 6, Title 12 of the 1976 Code is amended by adding:

"Section 12-6-5085.    (A)    Each taxpayer required to file a state individual income tax return may contribute to the South Carolina Litter Control Enforcement Program (SCLCEP) by designating the contribution on the return. The contribution may be made by reducing the income tax refund or by remitting additional payment by the amount designated. These contributions must be credited to a separate fund in the State Treasury styled the South Carolina Litter Control Enforcement Program Fund and used by the Governor's Task Force on Litter only for the SCLCEP program. Revenues in the fund carry forward into succeeding fiscal years and earnings of the fund must be credited to it.

(B)    All South Carolina individual income tax return forms must contain a designation for the above contribution. The instructions accompanying the income tax form must contain a description of the purposes for which the SCLCEP Fund is established and the use of the monies from the contributions.

(C)    The department shall determine and report annually to the fund the total amount of contributions designated. The department shall transfer the appropriate amount to the fund at the earliest possible time. The incremental cost of administration of the contribution must be paid out of the contributions before any fund revenues are expended as provided in this section.

(D)    For purposes of this section, the South Carolina Department of Revenue is not subject to provisions of the South Carolina Solicitation of Charitable Funds Act as contained in Chapter 56, Title 33."

C.    This section takes effect upon approval of this act by the Governor and first applies for individual income tax returns filed for taxable year 2003.

SECTION    2.    Except as otherwise provided in this act, this act takes effect upon approval by the Governor.

/s/Nikki G. Setzler    /s/James G. McGee III

/s/William H. O'Dell    /s/James A. Battle, Jr.

/s/William S. Branton, Jr.    /s/Daniel T. Cooper

On Part of the Senate.        On Part of the House.

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