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Bill 4320

                    Current Status

Bill Number:                      4320
Type of Legislation:              General Bill GB
Introducing Body:                 House
Introduced Date:                  20000111
Primary Sponsor:                  Davenport
All Sponsors:                     Davenport, Altman, Walker, Rodgers
Drafted Document Number:          l:\council\bills\dka\3629mm00.doc
Residing Body:                    House
Current Committee:                Ways and Means Committee 30 HWM
Subject:                          Property tax exemptions, motor vehicle of 
                                  caregiver used to transport certain 
                                  handicapped dependents; Taxation


                        History

Body    Date      Action Description                     Com     Leg Involved
______  ________  ______________________________________ _______ ____________
House   20000118  Co-Sponsor added (Rule 5.2) by Rep.            Rodgers
House   20000111  Introduced, read first time,           30 HWM
                  referred to Committee
House   19991201  Prefiled, referred to Committee        30 HWM


                             Versions of This Bill

TO AMEND SECTION 12-37-220, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO EXEMPTIONS FROM PROPERTY TAX, SO AS TO PROVIDE AN EXEMPTION FOR A MOTOR VEHICLE OWNED OR LEASED BY A LEGAL GUARDIAN OR CARETAKER AND USED TO TRANSPORT A DEPENDENT, RATHER THAN A MINOR, WHO IS BLIND OR OTHERWISE DISABLED FROM OPERATING A MOTOR VEHICLE OR WHO IS IN A WHEELCHAIR, AND TO DEFINE CERTAIN TERMS.

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

SECTION 1. Section 12-37-220(B)(37) of the 1976 Code, as added by Act 125 of 1995, is amended to read:

"(37) one personal motor vehicle owned or leased by a legal guardian or caretaker of a minor dependent who is blind or otherwise medically disabled from operating a motor vehicle or who is required to use a wheelchair when the vehicle is used to transport the minor dependent.

For purposes of this item:

(a) 'Dependent' means the definition given this term pursuant to the Internal Revenue Code of 1986 for the purpose of claiming a dependent.

(b) 'Caretaker' means the person who is entitled to claim the dependent for deduction purposes in connection with the payment of personal income taxes."

SECTION 2. This act is effective the first day of the first month after approval by the Governor.

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