South Carolina General Assembly
107th Session, 1987-1988

Bill 2868

                    Current Status

Bill Number:               2868
Ratification Number:       191
Act Number                 137
Introducing Body:          House
Subject:                   Check-off contributions for the Nongame
                           Wildlife and Natural Areas Program
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(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

(A137, R191, H2868)

AN ACT TO AMEND SECTIONS 12-7-2415 AND 12-7-2416, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE CHECK-OFF CONTRIBUTIONS FOR THE NONGAME WILDLIFE AND NATURAL AREAS PROGRAM AND FOR THE CHILDREN'S TRUST FUND APPEARING ON THE STATE INDIVIDUAL TAX RETURN, SO AS TO REQUIRE THE CHECK-OFFS ON ALL STATE INCOME TAX RETURNS AND TO DELETE THE REFERENCES TO THE SPECIFIC LANGUAGE OF THE CHECK-OFFS APPEARING ON THE RETURNS.

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

Form revised

SECTION 1. Section 12-7-2416 of the 1976 Code is amended to read:

"Section 12-7-2416. (A) Each taxpayer required to file a state income tax return who desires to contribute to the Children's Trust Fund of South Carolina as created by Section 20-7-5010 may designate the contribution on the appropriate state income tax form. The contribution may not increase or decrease the income tax liability of any taxpayer and may be made by reducing the income tax refunds of the taxpayer by the amount designated or by accepting additional payment from the taxpayer by the amounts designated, whichever is appropriate.

(B) All South Carolina income tax return forms must contain a designation for a contribution to the Children's Trust Fund of South Carolina.

Contributions of other amounts may be made directly to the Children's Trust Fund.

The instructions accompanying income tax forms must contain a description of the purposes for which the Children's Trust Fund was established

and the use of monies from the income tax contribution.

(C) Taxpayers who are entitled to refunds shall have the refunds reduced by the amount designated by the taxpayer. The commission shall determine annually the total amount so designated, plus the amount received in excess payments so designated and shall report the total amount to the State Treasurer. The commission shall transfer the total amount to the Children's Trust Fund at the earliest possible time.

(D) The incremental cost of administration of this contribution must be paid by the Trust Fund from amounts received pursuant to this section."

Form revised

SECTION 2. Section 12-7-2415 of the 1976 Code is amended to read:

"Section 12-7-2415. (A) Each taxpayer required to file a state income tax return who desires to contribute to the nongame wildlife and natural areas program of the State may designate the contribution on the appropriate state income tax form. The contribution may not increase or decrease the income tax liability of any taxpayer, and may be made by reducing the income tax refund of the taxpayer by the amount designated or by accepting additional payment from the taxpayer by the amount designated, whichever is appropriate.

(B) All South Carolina income tax return forms must contain a designation for a contribution to the nongame and natural areas program.

The instructions accompanying the income tax form shall contain a description of the purposes for which the nongame species and habitat acquisition programs were established and the use of monies from the income tax contribution.

(C) Taxpayers who are entitled to refunds shall have the refunds reduced by the amount designated pursuant to subsection (B). The commission shall determine annually the total amount so designated, plus the amount received in excess payments so designated and shall report the total amount to the State Treasurer. The State Treasurer shall credit the total amount to the Nongame Wildlife and Natural Areas Fund established in subsection (D).

(D) (1) There is established a special fund to be known as the 'Nongame Wildlife and Natural Areas Fund' which shall consist of all monies transferred to it under this section, donations to the Nongame and Endangered Species or Heritage Trust Programs of the Wildlife and Marine Resources Department, and all interest earned thereon.

(2) All balances in the Nongame Wildlife and Natural Areas Fund must be carried forward each year so that no part thereof reverts to the general fund of the State.

(3) The Wildlife and Marine Resources Department may expend monies held in the Nongame Wildlife and Natural Areas Fund in furtherance of the department's Nongame and Endangered Species Programs, Heritage Trust Programs, and for related educational projects and programs.

(4) Revenues produced by this contribution are supplemental and are in no way intended to take the place of funding that would otherwise be appropriated for these purposes.

(E) The incremental cost of administration of the contribution must be paid out of the fund provided in subsection (D) of this section, upon warrants drawn by the commission upon the State Treasurer, before any funds are expended as provided in this section.

(F) The department shall make a report to the General Assembly as early in January of each year as may be practicable, which shall include the amount of revenue produced by the

contributions and a detailed accounting of expenditures from the Nongame Wildlife and Natural Areas Fund."

Time effective

SECTION 3. This act takes effect upon approval by the Governor.