South Carolina General Assembly
122nd Session, 2017-2018

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A68, R103, H3406

STATUS INFORMATION

General Bill
Sponsors: Rep. G.M. Smith
Document Path: l:\council\bills\agm\19045wab17.docx

Introduced in the House on January 11, 2017
Introduced in the Senate on January 31, 2017
Last Amended on May 10, 2017
Passed by the General Assembly on May 11, 2017
Governor's Action: May 19, 2017, Signed

Summary: Maintenance tax imposed by Workers' Comp Commissions

HISTORY OF LEGISLATIVE ACTIONS

     Date      Body   Action Description with journal page number
-------------------------------------------------------------------------------
   1/11/2017  House   Introduced and read first time (House Journal-page 34)
   1/11/2017  House   Referred to Committee on Judiciary 
                        (House Journal-page 34)
   1/25/2017  House   Committee report: Favorable Judiciary 
                        (House Journal-page 5)
   1/26/2017  House   Read second time (House Journal-page 22)
   1/26/2017  House   Roll call Yeas-105  Nays-0 (House Journal-page 22)
   1/26/2017  House   Unanimous consent for third reading on next legislative 
                        day (House Journal-page 23)
   1/27/2017  House   Read third time and sent to Senate (House Journal-page 2)
   1/31/2017  Senate  Introduced and read first time (Senate Journal-page 21)
   1/31/2017  Senate  Referred to Committee on Judiciary 
                        (Senate Journal-page 21)
   2/14/2017  Senate  Recalled from Committee on Judiciary 
                        (Senate Journal-page 4)
   2/14/2017  Senate  Committed to Committee on Finance (Senate Journal-page 4)
    5/2/2017  Senate  Committee report: Favorable with amendment Finance 
                        (Senate Journal-page 19)
    5/3/2017          Scrivener's error corrected
    5/9/2017  Senate  Committee Amendment Adopted (Senate Journal-page 32)
    5/9/2017  Senate  Read second time (Senate Journal-page 32)
    5/9/2017  Senate  Roll call Ayes-35  Nays-0 (Senate Journal-page 32)
   5/10/2017          Scrivener's error corrected
   5/10/2017  Senate  Read third time and returned to House with amendments 
                        (Senate Journal-page 39)
   5/10/2017  House   Senate amendment amended (House Journal-page 94)
   5/10/2017  House   Returned to Senate with amendments 
                        (House Journal-page 94)
   5/10/2017  House   Roll call Yeas-102  Nays-0 (House Journal-page 95)
   5/11/2017  Senate  Concurred in House amendment and enrolled 
                        (Senate Journal-page 112)
   5/11/2017  Senate  Roll call Ayes-37  Nays-0 (Senate Journal-page 112)
   5/15/2017          Ratified R 103
   5/19/2017          Signed By Governor
   5/25/2017          Effective date See Act
   5/31/2017          Act No. 68

View the latest legislative information at the website

VERSIONS OF THIS BILL

1/11/2017
1/25/2017
5/2/2017
5/3/2017
5/9/2017
5/10/2017
5/10/2017-A


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

(A68, R103, H3406)

AN ACT TO AMEND ACT 95 OF 2013, RELATING TO THE MAINTENANCE TAX IMPOSED BY THE WORKERS' COMPENSATION COMMISSION ON SELF-INSURERS, SO AS TO DELETE AN UNCODIFIED PROVISION THAT TERMINATES THE ACT FIVE YEARS AFTER ITS EFFECTIVE DATE; AND TO AMEND SECTION 12-21-2420, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO ADMISSIONS TAX EXEMPTIONS, SO AS TO INCLUDE THE AMOUNT THAT AN ACCREDITED COLLEGE OR UNIVERSITY REQUIRES A SEASON TICKET HOLDER TO PAY TO A NONPROFIT ATHLETIC BOOSTER ORGANIZATION THAT IS EXEMPT FROM FEDERAL INCOME TAXATION IN ORDER TO RECEIVE THE RIGHT TO PURCHASE ATHLETIC EVENT TICKETS.

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

Effective date for Act 95 of 2013 revised

SECTION    1.    Section 2 of Act 95 of 2013 is amended to read:

"SECTION 2.    This act takes effect July 1, 2017, and must be terminated five years after the effective date of the act unless otherwise authorized by the General Assembly. Beginning on July 1, 2014, and on each July first thereafter, the South Carolina Workers' Compensation Commission must report to the Chairman of House Ways and Means Committee, the Chairman of Senate Finance Committee, and the Governor the amount of money the agency has received in the previous fiscal year pursuant to this act."

Admissions tax exemptions, time effective

SECTION    2.    A.    Section 12-21-2420 of the 1976 Code, as last amended by Act 242 of 2014, is further amended by adding an appropriately lettered new item at the end to read:

"(    )    any amount that an accredited college or university requires a season ticket holder to pay to a nonprofit athletic booster organization that is exempt from federal income taxation in order to receive the right to purchase athletic event tickets."

B.    This SECTION takes effect July 1, 2017.

Severability

SECTION    3.    If any section, subsection, paragraph, subparagraph, sentence, clause, phrase, or word of this act is for any reason held to be unconstitutional or invalid, such holding shall not affect the constitutionality or validity of the remaining portions of this act, the General Assembly hereby declaring that it would have passed this act, and each and every section, subsection, paragraph, subparagraph, sentence, clause, phrase, and word thereof, irrespective of the fact that any one or more other sections, subsections, paragraphs, subparagraphs, sentences, clauses, phrases, or words hereof may be declared to be unconstitutional, invalid, or otherwise ineffective.

Time effective

SECTION    4. This act takes effect upon approval of the Governor.

Ratified the 15th day of May, 2017.

Approved the 19th day of May, 2017.

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This web page was last updated on June 21, 2017 at 3:54 PM