South Carolina House Bill 3146 (Prior Session Legislation)

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Spectrum: Bipartisan Bill
Status: Introduced on January 13 2009 - 25% progression, died in committee
Action: 2009-01-29 - Member(s) request name added as sponsor: Ballentine
Pending: House Ways and Means Committee

A BILL TO AMEND CHAPTER 41, TITLE 2, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE JOINT COMMITTEE ON TAXATION, SO AS TO REPLACE THAT COMMITTEE WITH THE TAX STUDY COMMISSION AND PROVIDE FOR ITS MEMBERSHIP AND DUTIES, TO PROVIDE THAT THE FIRST ORDER OF BUSINESS OF THIS TAX STUDY COMMISSION IS A REVIEW OF STATE SALES AND USE TAX EXEMPTIONS WHICH MUST BE SUBMITTED TO THE GENERAL ASSEMBLY AND THE GOVERNOR BEFORE THE BEGINNING OF THE 2010 SESSION OF THE GENERAL ASSEMBLY, TO REQUIRE THAT REVIEW TO CONTAIN SPECIFIC RECOMMENDATIONS WITH RESPECT TO EXEMPTIONS TO BE ELIMINATED OR REVISED AND A REDUCED STATE SALES AND USE TAX RATE TO PROVIDE REVENUE NEUTRALITY, TO PROVIDE FOR THE REPORTING AND IMPLEMENTATION OF THE COMMITTEE'S RECOMMENDATIONS AND AMENDMENTS ALLOWED TO THESE RECOMMENDATIONS AND THE MANNER IN WHICH THEY TAKE EFFECT; AND TO REPEAL CHAPTER 41 OF TITLE 2 ESTABLISHING THE TAX STUDY COMMISSION EFFECTIVE JULY 1, 2011, UNLESS THE GENERAL ASSEMBLY BY LAW EXTENDS THE COMMISSION'S EXISTENCE.

Replace That Committee With The Tax Study Commission And Provide For Its Membership And Duties, To Provide That The First Order Of Business Of This Tax Study Commission Is A Review Of State Sales And Use Tax Exemptions Which Must Be Submitted To The General Assembly And The Governor Before The Beginning Of The 2010 Session Of The General Assembly, To Require That Review To Contain Specific Recommendations With Respect To Exemptions To Be Eliminated Or Revised And A Reduced State Sales And Use Tax Rate To Provide Revenue Neutrality, To Provide For The Reporting And Implementation Of The Committee's Recommendations And Amendments Allowed To These Recommendations And The Manner In Which They Take Effect; And To Repeal Chapter 41 Of Title 2 Establishing The Tax Study Commission Effective July 1, 2011, Unless The General Assembly By Law Extends The Commission's Existence.

Rep. Paul Agnew [D]	Rep. Nathan Ballentine [R]	Rep. James Battle [D]	Rep. James Harrison [R]
Rep. Edward Pitts [R]	Rep. James Smith [D]

Date	Chamber	Action
2009-01-29		Member(s) request name added as sponsor: Ballentine
2009-01-28		Member(s) request name added as sponsor: E.H.Pitts
2009-01-13		Referred to Committee on Ways and Means HJ-65
2009-01-13		Introduced and read first time HJ-64
2008-12-16		Referred to Committee on Ways and Means
2008-12-16		Prefiled

H3278 (Similar To) 2009-02-17 - Member(s) request name added as sponsor: Horne

Type	Source
Summary	https://www.scstatehouse.gov/cgi-bin/web_bh10.exe?bill1=3146&session=118