Journal of the House of Representatives
of the First Session of the 111th General Assembly
of the State of South Carolina
being the Regular Session Beginning Tuesday, January 10, 1995

Page Finder Index

| Printed Page 1490, Mar. 9 | Printed Page 1510, Mar. 9 |

Printed Page 1500 . . . . . Thursday, March 9, 1995

Reps. HODGES and WILKES proposed the following Amendment No. 109 (Doc Name L:\council\legis\amend\GJK\21531HTC.95), which was tabled.

Amend the bill, as and if amended, Part II, by adding a new SECTION appropriately numbered to read:

/SECTION

TO AMEND SECTION 12-7-437, AS AMENDED, OF THE 1976 CODE, RELATING TO THE DEDUCTIONS ALLOWED FROM SOUTH CAROLINA TAXABLE INCOME OF CERTAIN LONG-TERM CAPITAL GAINS, SO AS TO PROVIDE A PERMANENT TWENTY-NINE PERCENT DEDUCTION.

A. Section 12-7-437(A) of the 1976 Code, as last amended by Act 164 of 1993, is further amended to read:

"(A) There is allowed a deduction from the South Carolina taxable income of individuals, partnerships (including S corporations), estates, and trust an amount equal to the following amounts of net capital gain recognized during the below-referenced taxable years:

(1) fourteen percent for taxable years beginning in 1990;

(2) twenty-nine percent of net capital gain for taxable years beginning in 1991;

(3) forty-four percent for taxable years beginning after 1991."/

Renumber sections & amend totals/title to conform.

Rep. HODGES explained the amendment.

Rep. MARTIN spoke against the amendment.

Rep. HALLMAN spoke against the amendment and moved to table the amendment.


Printed Page 1501 . . . . . Thursday, March 9, 1995

Rep. HODGES demanded the yeas and nays, which were taken resulting as follows:
Yeas 65; Nays 43

Those who voted in the affirmative are:

Allison          Baxley           Brown, H.
Cain             Cato             Chamblee
Cooper           Cotty            Dantzler
Davenport        Easterday        Fair
Felder           Fleming          Fulmer
Gamble           Hallman          Harrell
Harris, J.       Harrison         Haskins
Herdklotz        Huff             Hutson
Keegan           Keyserling       Klauber
Knotts           Koon             Lanford
Law              Limbaugh         Limehouse
Littlejohn       Marchbanks       Mason
Meacham          Quinn            Rhoad
Rice             Richardson       Riser
Robinson         Sandifer         Seithel
Sharpe           Shissias         Simrill
Smith, D.        Smith, R.        Stille
Stuart           Thomas           Tripp
Trotter          Vaughn           Walker
Wells            Whatley          Wilkins
Witherspoon      Worley           Wright
Young, A.        Young, J.

Total--65

Those who voted in the negative are:

Anderson         Beatty           Boan
Breeland         Brown, G.        Brown, J.
Brown, T.        Byrd             Cave
Clyburn          Cobb-Hunter      Cromer
Delleney         Elliott          Govan
Harvin           Hines            Hodges
Howard           Jennings         Kelley
Kinon            Kirsh            Lloyd
Martin           McCraw           McElveen
McMahand         McTeer           Moody-Lawrence


Printed Page 1502 . . . . . Thursday, March 9, 1995

Neal             Neilson          Phillips
Rogers           Scott            Sheheen
Spearman         Townsend         Whipper, L.
Whipper, S.      White            Wilder
Wilkes

Total--43

So, the amendment was tabled.

Reps. HODGES and WILKES proposed the following Amendment No. 112 (Doc Name L:\council\legis\amend\JIC\5552HTC.95), which was tabled.

Amend the bill, as and if amended, Part II, Permanent Provisions, by adding a new section, appropriately numbered, to read:

/SECTION ___

TO AMEND SECTION 12-7-437, AS AMENDED, OF THE 1976 CODE, RELATING TO THE DEDUCTIONS ALLOWED FROM SOUTH CAROLINA TAXABLE INCOME OF CERTAIN LONG-TERM CAPITAL GAINS, SO AS TO LIMIT THE APPLICATION OF THE MAXIMUM DEDUCTION TO THE FIRST ONE HUNDRED THOUSAND DOLLARS OF NET LONG-TERM CAPITAL GAIN.

A. Section 12-7-437(A) of the 1976 Code, as last amended by Act 164 of 1993, is further amended to read:

"(A) There is allowed a deduction from the South Carolina taxable income of individuals, partnerships (including `S' corporations), estates, and trusts an amount equal to the following amounts of net capital gain recognized during the below-referenced taxable years:

(1) fourteen percent for taxable years beginning in 1990;

(2) twenty-nine percent for taxable years beginning in 1991;

(3) forty-four percent of the first one hundred thousand dollars of net capital gain and a deduction of an amount equal to twenty-nine percent on net capital gain in excess of one hundred thousand dollars for taxable years beginning after 1991."

B. This section is effective for taxable years beginning after 1994./

Renumber sections, amend title/totals to conform.

Rep. HODGES explained the amendment.

Rep. WILKES spoke in favor of the amendment.


Printed Page 1503 . . . . . Thursday, March 9, 1995

Rep. HALLMAN moved to table the amendment and demanded the yeas and nays, which were taken resulting as follows:
Yeas 63; Nays 42

Those who voted in the affirmative are:

Allison          Baxley           Brown, H.
Cain             Cato             Chamblee
Cooper           Cotty            Dantzler
Davenport        Easterday        Fair
Felder           Fleming          Fulmer
Gamble           Hallman          Harrell
Harris, J.       Harrison         Haskins
Herdklotz        Huff             Hutson
Jennings         Keegan           Keyserling
Kinon            Klauber          Knotts
Koon             Law              Limbaugh
Limehouse        Littlejohn       Marchbanks
Mason            Meacham          Neilson
Quinn            Rice             Riser
Robinson         Sandifer         Seithel
Sharpe           Shissias         Simrill
Smith, D.        Smith, R.        Thomas
Tripp            Trotter          Vaughn
Wells            Whatley          Wilkins
Witherspoon      Wofford          Worley
Wright           Young, A.        Young, J.

Total--63

Those who voted in the negative are:

Anderson         Beatty           Boan
Breeland         Brown, G.        Brown, J.
Brown, T.        Byrd             Cave
Clyburn          Cobb-Hunter      Delleney
Elliott          Govan            Harvin
Hines            Hodges           Howard
Kelley           Kirsh            Lloyd
Martin           McCraw           McElveen
McMahand         McTeer           Moody-Lawrence
Neal             Phillips         Rhoad
Rogers           Scott            Sheheen


Printed Page 1504 . . . . . Thursday, March 9, 1995

Spearman         Stille           Stoddard
Stuart           Townsend         Whipper, L.
Whipper, S.      White            Wilkes

Total--42

So, the amendment was tabled.

Reps. HODGES and WILKES proposed the following Amendment No. 114 (Doc Name L:\council\legis\amend\JIC\5554HTC.95), which was tabled.

Amend the bill, as and if amended, Part II, Permanent Provisions, by adding a new section, appropriately numbered, to read:

/SECTION ___

TO AMEND SECTION 12-7-437, AS AMENDED, OF THE 1976 CODE, RELATING TO THE DEDUCTIONS ALLOWED FROM SOUTH CAROLINA TAXABLE INCOME OF CERTAIN LONG-TERM CAPITAL GAINS, SO AS TO LIMIT THE APPLICATION OF THE MAXIMUM DEDUCTION TO THE FIRST ONE MILLION DOLLARS OF NET LONG-TERM CAPITAL GAIN.

A. Section 12-7-437(A) of the 1976 Code, as last amended by Act 164 of 1993, is further amended to read:

"(A) There is allowed a deduction from the South Carolina taxable income of individuals, partnerships (including `S' corporations), estates, and trusts an amount equal to the following amounts of net capital gain recognized during the below-referenced taxable years:

(1) fourteen percent for taxable years beginning in 1990;

(2) twenty-nine percent for taxable years beginning in 1991;

(3) forty-four percent of the first one million dollars of net capital gain and a deduction of an amount equal to twenty-nine percent on net capital gain in excess of one million dollars for taxable years beginning after 1991."

B. This section is effective for taxable years beginning after 1994./

Renumber sections, amend title/totals to conform.

Rep. HODGES explained the amendment.

Rep. HALLMAN moved to table the amendment.


Printed Page 1505 . . . . . Thursday, March 9, 1995

Rep. HODGES demanded the yeas and nays, which were taken resulting as follows:
Yeas 59; Nays 43

Those who voted in the affirmative are:

Allison          Brown, H.        Cain
Cato             Chamblee         Cooper
Cotty            Dantzler         Davenport
Easterday        Fair             Felder
Fulmer           Gamble           Hallman
Harrell          Harris, J.       Harrison
Haskins          Herdklotz        Huff
Hutson           Keegan           Keyserling
Kinon            Klauber          Knotts
Koon             Law              Limbaugh
Limehouse        Littlejohn       Marchbanks
Mason            Meacham          Quinn
Rice             Richardson       Riser
Robinson         Sandifer         Seithel
Sharpe           Shissias         Simrill
Smith, D.        Smith, R.        Tripp
Trotter          Vaughn           Wells
Whatley          Wilkins          Witherspoon
Wofford          Worley           Wright
Young, A.        Young, J.

Total--59

Those who voted in the negative are:

Anderson         Baxley           Beatty
Boan             Breeland         Brown, G.
Brown, J.        Brown, T.        Byrd
Cave             Clyburn          Cobb-Hunter
Delleney         Elliott          Harvin
Hines            Hodges           Howard
Jennings         Kelley           Kirsh
Lloyd            Martin           McCraw
McElveen         McMahand         McTeer
Moody-Lawrence   Neal             Phillips
Rhoad            Rogers           Scott
Sheheen          Spearman         Stille


Printed Page 1506 . . . . . Thursday, March 9, 1995

Stoddard         Stuart           Thomas
Whipper, L.      Whipper, S.      White
Wilder

Total--43

So, the amendment was tabled.

Reps. LANFORD and HARVIN proposed the following Amendment No. 126 (Doc Name L:\council\legis\amend\DKA\3775CM.95), which was adopted.

Amend the bill, as and if amended, Part II, by adding an appropriately numbered SECTION to read:

/SECTION __

TO AMEND SECTION 12-7-435, AS AMENDED, OF THE 1976 CODE, RELATING TO DEDUCTIONS ALLOWED FROM SOUTH CAROLINA TAXABLE INCOME FOR PURPOSES OF THE STATE INDIVIDUAL INCOME TAX, SO AS TO EXTEND THE FIVE DOLLAR A DAY SUBSISTENCE ALLOWANCE DEDUCTION ALLOWED LAW ENFORCEMENT OFFICERS TO FIREFIGHTERS AND EMERGENCY MEDICAL SERVICE PERSONNEL.

A. Section 12-7-435(j) of the 1976 Code, as added by Act 189 of 1989, is amended to read:

"(j) Federal law enforcement officers may deduct as a subsistence allowance five dollars a day for each regular work day in a taxable year. Full-time firefighters and emergency medical service personnel may deduct as a subsistence allowance five dollars a day for each regular work day in a taxable year."

B. This section is effective for tax years beginning after 1994./

Renumber sections & amend totals/title to conform.

Rep. LANFORD explained the amendment.

Rep. MARCHBANKS moved to table the amendment.

Rep. ROGERS demanded the yeas and nays, which were taken resulting as follows:

Yeas 20; Nays 75

Those who voted in the affirmative are:

Chamblee         Dantzler         Easterday
Fair             Gamble           Haskins


Printed Page 1507 . . . . . Thursday, March 9, 1995

Herdklotz        Huff             Keegan
Koon             Limbaugh         Marchbanks
Mason            Rice             Robinson
Sharpe           Smith, R.        Vaughn
Whipper, L.      Young, A.

Total--20

Those who voted in the negative are:

Anderson         Baxley           Boan
Breeland         Brown, J.        Brown, T.
Byrd             Cain             Cato
Cave             Clyburn          Cobb-Hunter
Cotty            Davenport        Delleney
Elliott          Felder           Govan
Hallman          Harrell          Harris, J.
Harrison         Harvin           Harwell
Hines            Hodges           Howard
Hutson           Jennings         Kelley
Keyserling       Kinon            Kirsh
Klauber          Knotts           Lanford
Limehouse        Littlejohn       Lloyd
Martin           McCraw           McElveen
McMahand         McTeer           Meacham
Moody-Lawrence   Neal             Neilson
Phillips         Quinn            Rhoad
Richardson       Riser            Rogers
Sandifer         Scott            Seithel
Sheheen          Shissias         Spearman
Stille           Stuart           Thomas
Tripp            Trotter          Whatley
Whipper, S.      White            Wilder
Wilkes           Witherspoon      Wofford
Worley           Wright           Young, J.

Total--75

So, the House refused to table the amendment.

The question then recurred to the adoption of the amendment, which was agreed to.


Printed Page 1508 . . . . . Thursday, March 9, 1995

Rep. PHILLIPS proposed the following Amendment No. 151 (Doc Name L:\council\legis\amend\DKA\3782CM.95), which was ruled out of order.

Amend the bill, as and if amended, Part II, by adding an appropriately numbered SECTION to read:

/SECTION __

TO AMEND THE 1976 CODE BY ADDING SECTION 56-3-2340 SO AS TO CREATE AN ANTIQUE MOTOR VEHICLE DEALER LICENSE PLATE, TO PROVIDE THE PROCEDURE FOR ISSUING THE LICENSE PLATE AND ITS COST, AND TO DEFINE "ANTIQUE MOTOR VEHICLE".

The 1976 Code is amended by adding:

"Section 56-3-2340. (A) Upon application being made and the required fee being paid to the department, the department may issue antique dealer license plates to a licensed motor vehicle dealer. The license plates, notwithstanding other provisions of this chapter to the contrary, may be used exclusively on antique motor vehicles owned by, assigned, or loaned for test driving purposes to the dealer when operated on the highways of this State by the dealer, its corporate officers, its employees, or a prospective purchaser of the antique motor vehicle. The use by a prospective purchaser is limited to seven days, and the dealer shall provide the prospective purchaser with a dated demonstration certificate. The certificate must be approved by the department. Antique dealer plates must not be used to operate wreckers or service vehicles in use by the dealer nor to operate vehicles owned by the dealer that are leased or rented by the public. No antique dealer plates may be issued by the department unless the dealer furnishes proof in a form acceptable to the department that he has a retail business license as required by Chapter 36 of Title 12. A dealer may be issued one plate for the first five antique motor vehicles sold during the preceding year and one additional plate for five or more antique motor vehicles sold beyond the initial five vehicles sold during the preceding year. The sales requirement may be waived by the department if the dealer has been licensed for less than one year. For purposes of this section, the transfer of ownership of an antique motor vehicle between the same individual or corporation more than one time is considered as only one sale. Multiple transfer of antique motor vehicles between licensed dealers for the purpose of meeting eligibility requirements for antique motor vehicle dealer plates is prohibited.

(B) For good cause shown, the department may issue extra plates. If a dealer has been licensed less than one year, the department shall issue a number of license plates based on an estimated number of sales for the


Printed Page 1509 . . . . . Thursday, March 9, 1995

coming year. The department may increase or decrease the number of plates issued based on actual sales made.

(C) The cost of each plate is twenty dollars.

(D) For purposes of this section, `antique motor vehicle' means a motor vehicle which is over thirty years old."/

Renumber sections & amend totals/title to conform.

Rep. PHILLIPS explained the amendment.

POINT OF ORDER

Rep. KEEGAN raised the Point of Order that Amendment No. 151 was out of order as it was not germane.

Rep. PHILLIPS argued contra the Point.

Rep. SHEHEEN cited Page 374A.

The SPEAKER stated that it did not meet the germaneness test under Rule 5.3 and he sustained the Point of Order and ruled the amendment out of order.

Rep. KEYSERLING proposed the following Amendment No. 249 (Doc Name L:\council\legis\amend\PFM\7272BDW.95), which was ruled out of order.

Amend the bill, as and if amended, Part II, by adding an appropriately numbered SECTION to read:

/SECTION ___

TO AMEND THE 1976 CODE BY ADDING SECTION 61-5-185 SO AS TO AUTHORIZE ISSUANCE OF A TEMPORARY PERMIT TO SELL ALCOHOLIC LIQUORS IN SEALED CONTAINERS OF TWO OUNCES OR LESS FOR ON-PREMISES CONSUMPTION WHEN NEW YEAR'S EVE IS ON SATURDAY OR SUNDAY.

A. The 1976 Code is amended by adding:

"Section 61-5-185. Notwithstanding the requirements of Section 61-5-180, licensees authorized to sell alcoholic liquors in sealed containers of two ounces or less for on-premises consumption may purchase a temporary permit pursuant to that section when New Year's Eve is on Saturday or Sunday."

B. This section takes effect July 1, 1995./

Renumber sections & amend totals/title to conform.

Rep. KEYSERLING explained the amendment.


| Printed Page 1490, Mar. 9 | Printed Page 1510, Mar. 9 |

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