South Carolina General Assembly

117th Session, 2007-2008

A229, R261, H4774

STATUS INFORMATION

General Bill

Sponsors: Reps. Littlejohn, Brantley, Whipper, Anthony, Bales, Bowers, Breeland, Clyburn, Erickson, Hardwick, Herbkersman, Hodges, Hosey, Jefferson, Kelly, Loftis, Lowe, Mack, Mahaffey, Owens, Phillips, Rice, W.D.Smith, Williams and Witherspoon

Document Path: l:\council\bills\gjk\20553sd08.doc

Introduced in the House on February 27, 2008

Introduced in the Senate on April 9, 2008

Passed by the General Assembly on April 29, 2008

Governor's Action: May 14, 2008, Vetoed

Legislative veto action(s): Veto overridden

Summary: Meat packers

HISTORY OF LEGISLATIVE ACTIONS

DateBodyAction Description with journal page number

2/27/2008HouseIntroduced and read first time HJ49

2/27/2008HouseReferred to Committee on Ways and MeansHJ49

4/2/2008HouseCommittee report: Favorable Ways and MeansHJ4

4/3/2008HouseRead second time HJ35

4/3/2008HouseUnanimous consent for third reading on next legislative day HJ39

4/3/2008Scrivener's error corrected

4/4/2008HouseRead third time and sent to Senate HJ2

4/9/2008SenateIntroduced and read first time SJ11

4/9/2008SenateReferred to Committee on FinanceSJ11

4/23/2008SenateCommittee report: Favorable FinanceSJ27

4/24/2008SenateRead second time SJ29

4/29/2008SenateRead third time and enrolled SJ50

5/8/2008Ratified R 261

5/14/2008Vetoed by Governor

5/21/2008HouseVeto overridden by originating body Yeas78 Nays23 HJ124

5/22/2008SenateVeto overridden Yeas45 Nays0

6/2/2008Copies available

6/2/2008Effective date 05/22/08

6/4/2008Act No.229

VERSIONS OF THIS BILL

2/27/2008

4/2/2008

4/3/2008

4/23/2008

(A229, R261, H4774)

AN ACT TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 1263750 SO AS TO PROVIDE FOR A NONREFUNDABLE INCOME TAX CREDIT FOR ANY MEAT PACKER, BUTCHER, OR PROCESSING PLANT LICENSED OR PERMITTED BY THIS STATE OR THE UNITED STATES DEPARTMENT OF AGRICULTURE THAT, DURING THE TAX YEAR FOR WHICH THE CREDIT IS CLAIMED, HAD A VALID CONTRACT WITH A NONPROFIT ORGANIZATION TO PROCESS DEER FOR DONATION TO ANY CHARITABLE ORGANIZATION ENGAGED IN DISTRIBUTING FOOD TO THE NEEDY, AND TO PROVIDE THAT THE AMOUNT OF THE CREDIT SHALL BE FIFTY DOLLARS FOR EACH CARCASS PROCESSED AND DONATED.

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

Income tax credit for processing donated deer

SECTION1.Chapter 6, Title 12 of the 1976 Code is amended by adding:

“Section 1263750.(A)Beginning with the year 2008, there shall be allowed a nonrefundable credit against taxes imposed by this chapter for a meat packer, butcher, or processing plant licensed or permitted by this State or the United States Department of Agriculture that, during the tax year for which the credit is claimed, had a valid contract with any nonprofit organization to process deer for donation to any charitable organization engaged in distributing food to the needy. No portion of the donated deer shall be used by a commercial enterprise. The amount of the credit shall be fifty dollars for each carcass processed and donated. The credit must be claimed in the year earned and may not be carried to any other taxable year.

(B)For the purposes of this section, ‘process’ means to skin, cut, bone, grind, package, or perform any butchering tasks necessary to prepare the meat for distribution and consumption. The processing must take place in a licensed or permitted establishment.”

Time effective

SECTION2.This act takes effect upon approval by the Governor.

Ratified the 8th day of May, 2008.

Vetoed by the Governor -- 5/14/08.

Veto overridden by House -- 5/21/08.

Veto overridden by Senate -- 5/22/08.

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