H*2598(Rat #0341, Act #0328 of 1988)  General Bill, By P.W. Derrick and 
P. Evatt
 A Bill to amend Act 452 of 1986, relating to the deduction allowed from South
 Carolina taxable income for a taxpayer's dependent "special needs child", so
 as to provide that the deduction may be claimed beginning with taxable year
 1985.

   03/04/87  House  Introduced and read first time HJ-832
   03/04/87  House  Referred to Committee on Ways and Means HJ-832
   04/16/87  House  Committee report: Favorable Ways and Means HJ-1958
   04/22/87  House  Read second time HJ-2074
   04/23/87  House  Read third time and sent to Senate HJ-2125
   04/28/87  Senate Introduced and read first time SJ-1528
   04/28/87  Senate Referred to Committee on Finance SJ-1529
   01/27/88  Senate Committee report: Favorable Finance SJ-20
   01/28/88  Senate Read second time SJ-39
   01/28/88  Senate Ordered to third reading with notice of
                     amendments SJ-39
   02/02/88  Senate Read third time and enrolled SJ-15
   02/18/88         Ratified R 341
   02/24/88         Signed By Governor
   02/24/88         Effective date 02/24/88
   02/24/88         Act No. 328
   03/08/88         Copies available

AN ACT TO AMEND ACT 452 OF 1986, RELATING TO THE DEDUCTION ALLOWED FROM SOUTH CAROLINA TAXABLE INCOME FOR A TAXPAYER'S DEPENDENT "SPECIAL NEEDS CHILD", SO AS TO PROVIDE THAT THE DEDUCTION MAY BE CLAIMED BEGINNING WITH TAXABLE YEAR 1985.

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

Effective date changed

SECTION 1. Section 2 of Act 452 of 1986 is amended to read:

"Section 2. The provisions of item (i) of Section 12-7-435 of the 1976 Code, as added by this act, are effective for taxable years beginning after December 31, 1984."

Time effective

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