Bill Text: SC H4461 | 2013-2014 | 120th General Assembly | Introduced

NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Income tax filing status

Spectrum: Partisan Bill (Democrat 2-0)

Status: (Introduced - Dead) 2014-02-18 - Member(s) request name added as sponsor: J.E.Smith [H4461 Detail]

Download: South_Carolina-2013-H4461-Introduced.html


A BILL

TO AMEND SECTION 12-6-5000, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE REQUIREMENT THAT A HUSBAND AND WIFE HAVE THE SAME STATE FILING STATUS AS FEDERAL STATUS, SO AS TO PROVIDE THAT THE TERMS 'HUSBAND', 'WIFE', AND 'SPOUSE' INCLUDE LEGAL SAME-SEX MARRIAGES FROM ANOTHER STATE AND MUST NOT BE CONSTRUED TO BE GENDER SPECIFIC.

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

SECTION    1.    Section 12-6-5000 of the 1976 Code is amended by adding an appropriately lettered subsection to read:

"( )    For purposes of this chapter, the terms 'husband', 'wife', and 'spouse' include legal same-sex marriages from another state and must not be construed to be gender specific."

SECTION    2.    This act takes effect upon approval by the Governor.

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