Senator K. JOHNSON proposed the following amendment (154R001.SP.KJ):

Amend the bill, as and if amended, by striking all after the enacting words and inserting:

/SECTION 1. Chapter 54, Title 12 of the 1976 Code is amended by adding:

"Section 12-54-20. (A) For the purposes of this section:

(1) 'R easonable attorneys' fees and costs' means any fees and costs incurred by an individual due to the department's delay.

(2) 'I ndividual' includes sole proprietorships, partnerships, and 'S' corporations, including limited liability companies taxed as sole proprietorships, partnerships, or 'S' corporations.

(B) An individual who is a party to an action or proceeding with, or on behalf of, the department regarding any tax imposed by this title and administered by the department is entitled to reasonable attorneys' fees and costs associated with the action or proceeding if the department acted in bad faith and:

(1) the individual prevails in the action or proceeding; or

(2) the department does not meet the timeliness requirements set forth in law." /