The bill H. 3997 aims to expand the definition and benefits associated with "first responders" in South Carolina by including county and municipal public works employees who may be deployed in emergencies. Specifically, it amends several sections of the South Carolina Code of Laws: Section 12-6-1140 to allow income tax deductions for these employees, Section 12-37-220 to extend property tax exemptions to the surviving spouses of public works employees killed during emergency deployments, and Sections 42-7-90 and 44-130-20 to redefine "first responder" to include these public works employees.

The amendments introduce new legal language that recognizes the critical role of public works employees in emergency situations, thereby ensuring they receive similar benefits as other first responders. This includes tax deductions, property tax exemptions for their surviving spouses, and eligibility for workers' compensation awards. The bill is set to take effect upon approval by the Governor, reflecting a legislative effort to acknowledge and support the contributions of all emergency personnel in South Carolina.

Statutes affected:
02/13/2025: 12-6-1140, 12-37-220, 42-7-90, 44-130-20
Latest Version: 12-6-1140, 12-37-220, 42-7-90, 44-130-20