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TO AMEND ARTICLE 3, CHAPTER 13, TITLE 8 OF THE 1976 CODE, RELATING TO THE STATE ETHICS COMMISSION, BY ADDING SECTION 8-13-367, TO PROVIDE THAT THE COMMISSION SHALL BE GRANTED ACCESS TO A CANDIDATE'S INCOME TAX RETURNS ON FILE WITH THE SOUTH CAROLINA DEPARTMENT OF REVENUE IF THE COMMISSION, BY A TWO-THIRDS VOTE DURING A PENDING INVESTIGATION OR OPEN COMPLAINT, DECIDES A CANDIDATE'S INCOME TAX RETURN IS RELEVANT TO A PENDING INVESTIGATION OR OPEN COMPLAINT; AND TO AMEND ARTICLE 3, CHAPTER 4, TITLE 12 OF THE 1976 CODE, RELATING TO THE GENERAL POWERS AND DUTIES OF THE SOUTH CAROLINA DEPARTMENT OF REVENUE, BY ADDING SECTION 12-4-365, TO PROVIDE THAT THE DEPARTMENT, WHEN REQUESTED BY THE STATE ETHICS COMMISSION IN ACCORDANCE WITH SECTION 8-13-367, SHALL PROVIDE INFORMATION CONTAINED ON THE INDIVIDUAL INCOME TAX RETURNS OF A CANDIDATE, AS DEFINED IN SECTION 8-13-1300(4), TO THE STATE ETHICS COMMISSION.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Article 3, Chapter 13, Title 8 of the 1976 Code is amended by adding:
"Section 8-13-367. The commission shall be granted access to a candidate's income tax returns on file with the South Carolina Department of Revenue if the commission, by a two-thirds vote during a pending investigation or open complaint, decides a candidate's income tax return is relevant to a pending investigation or open complaint. The commission shall request the income tax return from the South Carolina Department of Revenue following the two-thirds vote."
SECTION 2. Article 3, Chapter 4, Title 12 of the 1976 Code is amended by adding:
"Section 12-4-365. The department, when requested by the State Ethics Commission in accordance with Section 8-13-367, shall provide information contained on the individual income tax returns of a candidate, as defined in Section 8-13-1300(4), to the State Ethics Commission. The State Ethics Commission shall furnish to the department any requested information and evidence of a two-thirds vote by the State Ethics Commission to view the income tax return."
SECTION 3. This act takes effect upon approval by the Governor.
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