S 0018 General Bill, By Courson, Fair, Giese, Passailaigue and Setzler
 A BILL TO AMEND SECTION 11-11-440, CODE OF LAWS OF SOUTH CAROLINA, 1976,
 RELATING TO THE LIMITATION ON TAX INCREASES AND NEW TAXES, SO AS TO REQUIRE
 THAT ANY GENERAL TAX INCREASE OR THE IMPOSITION OF NEW GENERAL TAX MUST BE
 ENACTED BY A VOTE OF AT LEAST TWO-THIRDS OF THE MEMBERS OF EACH HOUSE, AND TO
 PROVIDE THAT THIS SECTION DOES NOT APPLY TO TAXES REQUIRED PURSUANT TO THE
 PROVISIONS OF SECTION 13 OF ARTICLE X, OR TO PROVISIONS IN AN ACT TO BRING THE
 STATE INCOME TAX PROVISIONS OF THE 1976 CODE, AS AMENDED, INTO CONFORMITY WITH
 THE FEDERAL INCOME TAX CODE.

   01/14/97  Senate Introduced and read first time SJ-91
   01/14/97  Senate Referred to Committee on Finance SJ-91

A BILL

TO AMEND SECTION 11-11-440, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE LIMITATION ON TAX INCREASES AND NEW TAXES, SO AS TO REQUIRE THAT ANY GENERAL TAX INCREASE OR THE IMPOSITION OF NEW GENERAL TAX MUST BE ENACTED BY A VOTE OF AT LEAST TWO-THIRDS OF THE MEMBERS OF EACH HOUSE, AND TO PROVIDE THAT THIS SECTION DOES NOT APPLY TO TAXES REQUIRED PURSUANT TO THE PROVISIONS OF SECTION 13 OF ARTICLE X, OR TO PROVISIONS IN AN ACT TO BRING THE STATE INCOME TAX PROVISIONS OF THE 1976 CODE, AS AMENDED, INTO CONFORMITY WITH THE FEDERAL INCOME TAX CODE.

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

SECTION 1. Section 11-11-440 of the 1976 Code is amended to read:

"(A) The General Assembly may not provide for any general tax increase or enact new general taxes in the permanent provisions of the State General Appropriation Act or acts supplemental thereto;. and any such Any general tax increases or new general taxes must be enacted only by separate act passed by a vote of at least two-thirds of the members of each house.

(B) General tax increases and new general taxes as used in this section mean tax increases and new taxes which apply to over fifty percent of the population as a whole. This section does not apply to taxes required pursuant to the provisions of Section 13 of Article X of the South Carolina Constitution or to provisions of an act necessary to bring state income tax provisions, into conformity with the federal income tax code."

SECTION 2. This act takes effect upon approval by the Governor.