2023-2024 Bill 3421: Income tax exemption - South Carolina Legislature Online

South Carolina General Assembly
125th Session, 2023-2024

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H. 3421

STATUS INFORMATION

General Bill
Sponsors: Reps. Lawson, McCravy, Chapman, Taylor and Pope
Companion/Similar bill(s): 3416, 5091
Document Path: LC-0111SA23.docx

Introduced in the House on January 10, 2023
Currently residing in the House Committee on Ways and Means

Summary: Income tax exemption

HISTORY OF LEGISLATIVE ACTIONS

Date Body Action Description with journal page number
12/8/2022 House Prefiled
12/8/2022 House Referred to Committee on Ways and Means
1/10/2023 House Introduced and read first time (House Journal-page 164)
1/10/2023 House Referred to Committee on Ways and Means (House Journal-page 164)

View the latest legislative information at the website

VERSIONS OF THIS BILL

12/08/2022



A bill

to amend the South Carolina Code of Laws by amending Section 12-6-1120, relating to gross income, so as to exclude certain first responder wages.

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

SECTION 1.   Section 12-6-1120 of the S.C. Code is amended by adding

   (11) South Carolina gross income does not include wages earned by a first responder while performing the duties of a first responder. For the purposes of this item, "first responder" means an emergency medical services provider, a law enforcement officer, including an officer or employee of the United States, a state, political subdivision of a state, or the District of Columbia, who is authorized to enforce laws, a fire department worker, or a 911 dispatcher directly engaged in examining, treating, or directing persons during an emergency.

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

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This web page was last updated on May 28, 2024 at 12:51 PM