Fabio
89 lines
5.3 KiB
Markdown
89 lines
5.3 KiB
Markdown
---
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type: "Bill"
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title: "Property assessment of merchants and other businesses"
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description: "AN ACT TO AMEND SECTION 12-39-70, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE APPRAISAL AND ASSESSMENT OF PERSONAL PROPERTY, SO AS TO REQUIRE THE COUNTY AUDITOR TO USE A SPECIFIC FORM; TO AMEND SECTION 12-6-40, AS AMENDED, RELATING TO THE APPLICATION OF THE INTERNAL REVENUE CODE TO STATE INCOME TAX LAWS, SO AS TO UPDATE THE REFERENCE TO THE INTERNAL REVENUE CODE TO THE YEAR 2019, TO PROVIDE THAT IF THE INTERNAL REVENUE CODE SECTIONS ADOPTED BY THIS STATE ARE EXTENDED, THEN THESE SECTIONS ALSO ARE EXTENDED FOR SOUTH CAROLINA INCOME TAX PURPOSES, AND TO SPECIFICALLY NOT ADOPT CERTAIN TAX PROVISIONS; AND TO SPECIFY THE TAX CONSEQUENCES OF A PAYCHECK PROTECTION PROGRAM LOAN AND THE EXPENSE THEREOF. - ratified title"
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jurisdiction: "us/states/sc"
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legislature: "South Carolina General Assembly"
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session: "2019-2020"
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identifier: "S 545"
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citation: "South Carolina S 545 (2019-2020)"
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classification: ["bill"]
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subjects: []
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status: "enacted"
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primary_sponsors: ["Alexander"]
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version_count: 7
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action_count: 23
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vote_count: 4
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first_action: "2019-02-20"
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last_action: "2020-10-02"
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source: "openstates"
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source_identifier: "ocd-bill/3e972c11-dd94-4c89-af51-80b44f2dc333"
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source_url: "https://www.scstatehouse.gov/billsearch.php?billnumbers=545&session=123&summary=B"
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source_hash: "2a8029a03434ce13e03e841b29930046d05ad58bdfa340fec0efbb1feca07ce2"
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vintage: "2026-07-01"
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source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
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retrieved_at: "2026-07-06"
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confidence: "reported"
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tags: ["legislation", "bill", "us-sc"]
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---
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# South Carolina S 545 (2019-2020) — Property assessment of merchants and other businesses
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AN ACT TO AMEND SECTION 12-39-70, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE APPRAISAL AND ASSESSMENT OF PERSONAL PROPERTY, SO AS TO REQUIRE THE COUNTY AUDITOR TO USE A SPECIFIC FORM; TO AMEND SECTION 12-6-40, AS AMENDED, RELATING TO THE APPLICATION OF THE INTERNAL REVENUE CODE TO STATE INCOME TAX LAWS, SO AS TO UPDATE THE REFERENCE TO THE INTERNAL REVENUE CODE TO THE YEAR 2019, TO PROVIDE THAT IF THE INTERNAL REVENUE CODE SECTIONS ADOPTED BY THIS STATE ARE EXTENDED, THEN THESE SECTIONS ALSO ARE EXTENDED FOR SOUTH CAROLINA INCOME TAX PURPOSES, AND TO SPECIFICALLY NOT ADOPT CERTAIN TAX PROVISIONS; AND TO SPECIFY THE TAX CONSEQUENCES OF A PAYCHECK PROTECTION PROGRAM LOAN AND THE EXPENSE THEREOF. - ratified title
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## Version chain
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The bill's text revisions, in order — the diff chain from filing to enrollment.
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1. **Filed** (filed) — [source](https://www.scstatehouse.gov/sess123_2019-2020/bills/545.htm)
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2. **2/20/2019** (committee substitute) — [source](https://www.scstatehouse.gov/sess123_2019-2020/prever/545_20190220.htm)
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3. **2/5/2020** (committee substitute) — [source](https://www.scstatehouse.gov/sess123_2019-2020/prever/545_20200205.htm)
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4. **3/4/2020** (committee substitute) — [source](https://www.scstatehouse.gov/sess123_2019-2020/prever/545_20200304.htm)
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5. **9/15/2020** (committee substitute) — [source](https://www.scstatehouse.gov/sess123_2019-2020/prever/545_20200915.htm)
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6. **9/16/2020** (committee substitute) — [source](https://www.scstatehouse.gov/sess123_2019-2020/prever/545_20200916.htm)
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7. **9/22/2020** (committee substitute) — [source](https://www.scstatehouse.gov/sess123_2019-2020/prever/545_20200922.htm)
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## Votes
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- to adopt amendment — **38–0** (pass) · upper
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- Concur in Senate Amendments — **98–0** (pass) · lower
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- Passage of Bill — **63–0** (pass) · lower
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- 2nd Reading — **46–0** (pass) · upper
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## Sponsors
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- Alexander — primary (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2019-02-20** Introduced and read first time `introduction, reading-1`
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- **2019-02-20** Referred to Committee on Finance `referral-committee`
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- **2020-02-05** Committee report: Favorable with amendment Finance `committee-passage-favorable`
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- **2020-03-04** Committee Amendment Adopted `amendment-passage`
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- **2020-03-04** Read second time `reading-2`
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- **2020-03-04** Roll call Ayes-46 Nays-0
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- **2020-03-10** Read third time and sent to House `passage, reading-3`
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- **2020-03-11** Introduced and read first time `introduction, reading-1`
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- **2020-03-11** Referred to Committee on Ways and Means `referral-committee`
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- **2020-09-15** Committee report: Favorable Ways and Means `committee-passage-favorable`
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- **2020-09-16** Amended `amendment-passage`
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- **2020-09-16** Read second time `reading-2`
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- **2020-09-16** Roll call Yeas-63 Nays-0
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- **2020-09-22** Read third time and returned to Senate with amendments `passage, reading-3`
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- **2020-09-22** House amendment amended `amendment-amendment`
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- **2020-09-22** Roll call Ayes-38 Nays-0
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- **2020-09-22** Returned to House with amendments
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- **2020-09-22** Concurred in Senate amendment and enrolled
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- **2020-09-22** Roll call Yeas-98 Nays-0
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- **2020-09-25** Ratified R 155
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- **2020-09-28** Signed By Governor `executive-signature`
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- **2020-10-02** Effective date 09/28/20
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- **2020-10-02** Act No. 147
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## Source
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OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/3e972c11-dd94-4c89-af51-80b44f2dc333`. Confidence: reported (aggregated from official South Carolina legislature records).
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