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Sponsors: Reps. Henderson, Merrill, Herbkersman, Harrell, Gilliard, Stavrinakis, Hodges, Gagnon, Ryhal, Erickson, Whipper and R.L. Brown
Document Path: l:\council\bills\nl\13095dg13.docx
Introduced in the House on January 17, 2013
Introduced in the Senate on April 25, 2013
Last Amended on April 24, 2013
Currently residing in the Senate Committee on Finance
Summary: Motion picture tax rebate
HISTORY OF LEGISLATIVE ACTIONS
Date Body Action Description with journal page number ------------------------------------------------------------------------------- 1/17/2013 House Introduced and read first time (House Journal-page 7) 1/17/2013 House Referred to Committee on Ways and Means (House Journal-page 7) 1/29/2013 House Member(s) request name added as sponsor: Harrell 2/21/2013 House Member(s) request name added as sponsor: Gilliard 3/6/2013 House Member(s) request name added as sponsor: Stavrinakis 4/17/2013 House Member(s) request name added as sponsor: Hodges 4/18/2013 House Committee report: Favorable with amendment Ways and Means (House Journal-page 18) 4/24/2013 House Member(s) request name added as sponsor: Gagnon, Ryhal, Erickson, Whipper, R.L.Brown 4/24/2013 House Amended (House Journal-page 112) 4/24/2013 House Read second time (House Journal-page 112) 4/24/2013 House Roll call Yeas-93 Nays-14 (House Journal-page 113) 4/25/2013 House Read third time and sent to Senate (House Journal-page 33) 4/25/2013 Senate Introduced and read first time (Senate Journal-page 7) 4/25/2013 Senate Referred to Committee on Finance (Senate Journal-page 7)
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VERSIONS OF THIS BILL
Indicates Matter Stricken
Indicates New Matter
April 24, 2013
Introduced by Reps. Henderson, Merrill, Herbkersman, Harrell, Gilliard, Stavrinakis, Hodges, Gagnon, Ryhal, Erickson, Whipper and R.L. Brown
S. Printed 4/24/13--H.
Read the first time January 17, 2013.
TO AMEND SECTION 12-62-50, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE TAX REBATE TO A MOTION PICTURE PRODUCTION COMPANY BY THE SOUTH CAROLINA FILM COMMISSION, SO AS TO PROVIDE THAT THE REBATE MAY NOT EXCEED TWENTY PERCENT OF THE TOTAL AGGREGATE PAYROLL FOR QUALIFYING PERSONS SUBJECT TO INCOME TAX WITHHOLDINGS OF SOUTH CAROLINA AND MAY NOT EXCEED TWENTY-FIVE PERCENT FOR QUALIFYING RESIDENTS OF SOUTH CAROLINA; AND TO AMEND SECTION 12-62-60, AS AMENDED, RELATING TO REBATES TO MOTION PICTURE PRODUCTION COMPANIES, SO AS TO PROVIDE THAT THE DEPARTMENT MAY REBATE UP TO THIRTY PERCENT OF CERTAIN EXPENDITURES.
Amend Title To Conform
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-62-50(A)(1) of the 1976 Code, as last amended by Act 56 of 2005, is further amended to read:
"(A)(1) The South Carolina Film Commission may rebate to a motion picture production company a portion of the South Carolina payroll of the employment of persons subject to South Carolina income tax withholdings in connection with production of a motion picture. The rebate may not exceed
fifteen twenty percent of the total aggregate South Carolina payroll for persons subject to South Carolina income tax withholdings, and may not exceed twenty-five percent for South Carolina residents, for persons employed in connection with the production when total production costs in South Carolina equal or exceed one million dollars during the taxable year. The rebates in total may not annually exceed ten million dollars and shall come from the state's general fund. For purposes of this section, 'total aggregate payroll' does not include the salary of an employee whose salary is equal to or greater than one million dollars for each motion picture."
SECTION 2. Section 12-62-60(A)(1) of the 1976 Code, as last amended by Act 56 of 2005, is further amended to read:
"(A)(1) An amount equal to twenty-six percent of the general fund portion of admissions tax collected by the State of South Carolina for the previous fiscal year must be funded annually by September first to the department for the exclusive use of the South Carolina Film Commission. The department may rebate to a motion picture production company up to
fifteen thirty percent of the expenditures made by the motion picture production company in the State if the motion picture production company has a minimum in-state expenditure of one million dollars. The distribution of rebates may not exceed the amount annually funded to the department for the South Carolina Film Commission from the admissions tax collected by the State."
SECTION 3. Chapter 62, Title 12 of the 1976 Code is amended by adding:
"Section 12-62-95. The provisions of this chapter do not apply if the motion picture or television production that is made in whole or in part in South Carolina is found to contain scenes the average person, applying contemporary state community standards would find that the work, taken as a whole, appeals to the prurient interest, whether the work depicts or describes, in a patently offensive way, sexual conduct, and whether the work, taken as a whole, lacks serious literary, artistic, political, or scientific value. The department and the South Carolina Film Commission may not award any benefit offered by this chapter to a motion picture production company producing such motion picture."
SECTION 4. This act takes effect upon approval by the Governor.
This web page was last updated on April 29, 2013 at 1:22 PM