South Carolina General Assembly
107th Session, 1987-1988

Bill 2598

                    Current Status

Bill Number:               2598
Ratification Number:       341
Act Number                 328
Introducing Body:          House
Subject:                   Tax deductions; "Special Needs
                           Child"
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(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

(A328, R341, H2598)

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.