Indicates Matter Stricken

Indicates New Matter

Committee Report

January 24, 2024

S. 578

Introduced by Senator Alexander

S. Printed 01/24/24--S.

Read the first time February 28, 2023

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The committee on Senate Finance

To whom was referred a Bill (S. 578) to amend the South Carolina Code of Laws by amending Section 12-54-240, relating to disclosure of records of and reports and returns filed with the Department of, etc., respectfully

Report:

That they have duly and carefully considered the same, and recommend that the same do pass with amendment:

    Amend the bill, as and if amended, SECTION 1, by striking Section 12-54-240(B)(23) and inserting:

    (23) disclosure of any information on any return that has been filed with the Department of Revenue to the Department of Health and Human Services or the Attorney General for the purpose of verifying Medicaid eligibility or investigating Medicaid fraud;

Renumber sections to conform.

Amend title to conform.

HARVEY PEELER for Committee.

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A bill

TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-54-240, RELATING TO DISCLOSURE OF RECORDS OF AND REPORTS AND RETURNS FILED WITH the DEPARTMENT OF REVENUE, SO AS TO AUTHORIZE THE DISCLOSURE OF DOCUMENTS UNDER CERTAIN CIRCUMSTANCES.

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

SECTION 1.  Section 12-54-240(B)(23) and (24) of the S.C. Code is amended to read:

    (23) disclosure of any information on any return that has been filed with the Department of Revenue to the Department of Health and Human Services for the purpose of verifying Medicaid eligibility or investigating Medicaid fraud;

       (24)(a) disclosure of information pursuant to a subpoena issued by the State Grand Jury of South Carolina or a federal grand jury;

           (b)   disclosure of any returns, reports, accounts, or declarations received by the department, including investigative reports and information pursuant to a subpoena issued by the South Carolina Attorney General's Office, a United States attorney, or a court in conjunction with a criminal investigation or a criminal judicial proceeding, but only for use in the investigation and related court proceedings for which the tax information was originally sought;

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

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