H 3697 General Bill, By P. Evatt, D.M. Beasley and M.E. Nunnery

Similar(S 865)
 A Bill to amend Section 12-7-310, as amended, Code of Laws of South Carolina,
 1976, relating to income tax exemptions, so as to provide an exemption of
 twelve hundred dollars to a person who adopts a "special needs child"; to
 define "special needs child"; to provide that the exemption shall be
 applicable only to the taxable year in which the adoption is made final; and
 to provide that if the exemption exceeds the tax for which the taxpayer is
 liable, the excess shall be allowed as a credit or, at the taxpayer's option,
 be refunded.
   03/16/82  House  Introduced and read first time HJ-1401
   03/16/82  House  Referred to Committee on Ways and Means HJ-1401