South Carolina General Assembly
124th Session, 2021-2022

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Indicates Matter Stricken
Indicates New Matter

S. 1018

STATUS INFORMATION

General Bill
Sponsors: Senator Massey
Document Path: l:\s-res\asm\040mili.sp.asm.docx

Introduced in the Senate on January 26, 2022
Currently residing in the Senate Committee on Finance

Summary: Property tax, exemption

HISTORY OF LEGISLATIVE ACTIONS

     Date      Body   Action Description with journal page number
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   1/26/2022  Senate  Introduced and read first time (Senate Journal-page 5)
   1/26/2022  Senate  Referred to Committee on Finance (Senate Journal-page 5)

View the latest legislative information at the website

VERSIONS OF THIS BILL

1/26/2022

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

A BILL

TO AMEND SECTION 12-37-220(B) OF THE 1976 CODE, RELATING TO GENERAL EXEMPTIONS FROM TAXES, TO ADD AN APPROPRIATELY NUMBERED NEW ITEM TO PROVIDE AN EXEMPTION FOR A PRIVATE PASSENGER MOTOR VEHICLE OWNED OR LEASED BY A MEMBER OF THE ARMED FORCES OF THE UNITED STATES STATIONED OUTSIDE OF THIS STATE WHEN THAT SERVICE MEMBER'S HOME OF RECORD IS IN SOUTH CAROLINA AND THE VEHICLE IS REGISTERED IN SOUTH CAROLINA; AND TO PROVIDE THAT THE DEPARTMENT OF REVENUE MAY REQUIRE DOCUMENTATION IT DETERMINES NECESSARY TO DETERMINE ELIGIBILITY FOR THE EXEMPTION.

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

SECTION    1.    Section 12-37-220(B) of the 1976 Code is amended by adding an appropriately numbered new item to read:

    "(    )    a private passenger motor vehicle owned or leased by a member of the armed forces of the United States stationed outside of this State when that service member's home of record is in South Carolina and the vehicle is registered in South Carolina, provided that the Department of Revenue may require documentation it determines necessary to determine eligibility for the exemption allowed by this item;"

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

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This web page was last updated on January 27, 2022 at 3:14 PM