The bill H. 4175 proposes an amendment to the South Carolina Code of Laws by adding Section 12-6-1125, which aims to exclude wages earned by law enforcement officers from the calculation of South Carolina gross income. This means that such wages will not be considered when determining an individual's taxable income. Additionally, the bill prohibits the withholding of income taxes on these wages, providing a financial benefit to law enforcement personnel.

The definition of a "law enforcement officer" within the bill encompasses officers or employees from various levels of government, including federal, state, and local entities, who are authorized to enforce laws. The act is set to take effect upon approval by the Governor and will first apply to tax years beginning after 2024.

Statutes affected:
03/06/2025: 12-6-1125
Latest Version: 12-6-1125