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Session 115 - (2003-2004)Printer Friendly
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H 5085 (Rat #0436) General Bill, By Cotty, Bales, Battle, Chellis, Frye, Herbkersman, Littlejohn, G.R. Smith and Snow
Similar (S 1108)
Summary: Income tax deduction for organ donation by living person
    AN ACT TO AMEND SECTION 12-6-1140, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO DEDUCTIONS FROM SOUTH CAROLINA TAXABLE INCOME OF INDIVIDUALS FOR PURPOSES OF THE SOUTH CAROLINA INCOME TAX ACT, SO AS TO ALLOW A RESIDENT FULL-YEAR INDIVIDUAL TAXPAYER TO DEDUCT FROM SOUTH CAROLINA TAXABLE INCOME AN AMOUNT NOT TO EXCEED TEN THOUSAND DOLLARS OF UNREIMBURSED EXPENSES INCURRED BY THE TAXPAYER IN THE DONATION, WHILE LIVING, OF ONE OR MORE OF THE TAXPAYER'S ORGANS TO ANOTHER HUMAN BEING FOR HUMAN ORGAN TRANSPLANTATION AND TO PROVIDE DEFINITIONS AND THOSE EXPENSES THAT QUALIFY FOR THE DEDUCTION, BY ADDING SECTION 12-21-1085 SO AS TO PROVIDE FOR THOSE TAXES AND LICENSES ALLOWED ON BEER AND WINE, AND BY ADDING SECTION 12-6-3555 SO AS TO ALLOW A TAX CREDIT EQUAL TO ONE THOUSAND DOLLARS WHICH MAY BE CLAIMED ON A DECEDENT'S FINAL INCOME TAX RETURN, OR ESTATE INCOME TAX RETURN, OR ESTATE TAX RETURN IF THE DECEDENT WAS A RESIDENT OF THIS STATE AT THE TIME OF DEATH AND THE DECEDENT'S ORGANS OR TISSUES WERE REMOVED FOR TRANSPLANT. - ratified title
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04/07/04House Introduced and read first time HJ-4
04/07/04House Referred to Committee on Ways and Means HJ-4
04/21/04House Recalled from Committee on Ways and Means HJ-27
04/22/04 Scrivener's error corrected
04/27/04House Read second time HJ-28
04/28/04House Read third time and sent to Senate HJ-9
04/28/04Senate Introduced and read first time SJ-23
04/28/04Senate Referred to Committee on Finance SJ-23
05/19/04Senate Committee report: Favorable Finance SJ-45
05/20/04Senate Amended SJ-32
05/20/04Senate Read second time SJ-32
05/20/04Senate Ordered to third reading with notice of amendments SJ-32
05/27/04Senate Amended SJ-202
05/27/04Senate Read third time and returned to House with amendments SJ-202
06/01/04 Scrivener's error corrected
06/02/04House Concurred in Senate amendment and enrolled HJ-15
06/03/04 Ratified R 436
09/08/04 Vetoed by Governor
01/12/05House Veto sustained Yeas-3 Nays-106 HJ-33



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