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 these wages will not be considered when determining an individual's taxable income. Additionally, the bill prohibits the withholding of income taxes on the wages of law enforcement officers, providing them with a tax exemption for their earnings while performing their official duties.

The definition of a "law enforcement officer" in this context includes individuals authorized to enforce laws at various levels, including federal, state, and local jurisdictions. The bill 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