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TO AMEND CHAPTER 1, TITLE 7 OF THE 1976 CODE, RELATING TO ELECTIONS, BY ADDING SECTION 7-1-90 TO PROVIDE THAT A PERSON'S NAME MAY NOT APPEAR ON THE BALLOT AS A CANDIDATE FOR AN ELECTED OFFICE OF THIS STATE OR ITS POLITICAL SUBDIVISIONS UNLESS THAT PERSON FOR THE LAST TEN YEARS HAS ANNUALLY FILED ALL REQUIRED FEDERAL AND STATE INCOME TAXES, PAID ALL TAXES DUE, AND SATISFIED ALL JUDGMENTS, LIENS, OR OTHER PENALTIES FOR FAILURE TO PAY INCOME TAXES WHEN DUE.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Chapter 1, Title 7 of the 1976 Code is amended by adding:
"Section 7-1-90. For his name to appear on the ballot as a candidate for an elected office of the State or its political subdivisions, a candidate, during the previous ten years, must have annually filed all required federal and state income tax returns, regardless of the source of income, paid all income taxes due during that time period, and satisfied all judgments, liens, or other penalties for failure to pay income taxes when due."
SECTION 2. This act takes effect upon approval by the Governor.
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