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Current Status Bill Number:View additional legislative information at the LPITS web site.4759 Type of Legislation:Joint Resolution JR Introducing Body:House Introduced Date:20000309 Primary Sponsor:Parks All Sponsors:Parks, Allison, Bowers, Breeland, J. Brown, Canty, Cato, Clyburn, Cobb-Hunter, Davenport, Frye, Gilham, Hayes, M. Hines, Hosey, Inabinett, Klauber, Lee, Littlejohn, Lloyd, Lourie, Maddox, W. McLeod, Miller, Moody-Lawrence, Rodgers, Scott, F. Smith, Stille, Taylor and Whipper Drafted Document Number:l:\council\bills\bbm\9329htc00.doc Residing Body:House Current Committee:Ways and Means Committee 30 HWM Subject:Retirement Systems, S.C.; income tax deduction on retirement income of certain aging persons; filing date extended History Body Date Action Description Com Leg Involved ______ ________ ______________________________________ _______ ____________ House 20000309 Introduced, read first time, 30 HWM referred to Committee Versions of This Bill
TO EXTEND THROUGH JULY 1, 2001, THE DATE FOR FILING A CLAIM FOR REFUND OF SOUTH CAROLINA INDIVIDUAL INCOME TAX PAID ON RETIREMENT INCOME RECEIVED BY A TAXPAYER IN TAXABLE YEARS 1994 THROUGH 1997 WHO CLAIMED NO RETIREMENT INCOME DEDUCTION IN THOSE YEARS OR WHO FAILED TO EXERCISE THE RETIREMENT INCOME ELECTION THEN APPLICABLE.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Notwithstanding the provisions of Section 1(C), Act 131 of 1999, and Section 12-54-85(F) of the 1976 Code, a claim for refund arising under Act 131 of 1999, filed for taxable years 1994 through 1997, is considered timely filed if the claim for refund is filed no later than July 1, 2001.
SECTION 2. This joint resolution takes effect upon approval by the Governor.
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