Senator Davis proposes the following amendment (SR-298.JG0001S):

Amend the bill, as and if amended, by striking SECTION 2 and inserting:

SECTION 2.This act takes effect upon approval by the Governor and applies to all open tax periods excluding assessments then being adjudicated in the Administrative Law Court or under judicial review by the South Carolina Court of Appeals or Supreme Court as of the date of the Governor's approval.