A bill

TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 1-3-470, RELATING TO LOWERING FLAGS UPON DEATH IN LINE OF DUTY, SO AS TO ADD AN EMERGENCY MEDICAL TECHNICIAN; BY AMENDING SECTIONS 9-1-1770 AND 9-11-120, RELATING TO THE PRERETIREMENT DEATH BENEFIT PROGRAM UNDER THE SOUTH CAROLINA RETIREMENT SYSTEM AND THE POLICE OFFICERS RETIREMENT SYSTEM, RESPECTIVELY, SO AS TO PROVIDE FOR A DEATH BENEFIT FOR EMERGENCY MEDICAL TECHNICIANS, law enforcement officers, and firefighters KILLED IN THE LINE OF DUTY, TO PROVIDE FOR THE AMOUNT OF THE BENEFIT, TO PROVIDE WHO SHALL RECEIVE THE DEATH BENEFIT PAYMENT, AND TO PROVIDE THE SOURCE OF THE REVENUE FOR THE PAYMENT; by adding section 12-6-1172 so as to allow a south carolina income tax deduction of all military retirement or first responder retirement income; by amending section 12-6-1170, relating to the retirement income deduction, so as to make a conforming change; BY AMENDING SECTION 12-37-220, RELATING TO GENERAL EXEMPTION FROM TAXES, SO AS TO PROVIDE THAT A QUALIFIED SURVIVING SPOUSE ALSO MEANS CERTAIN SURVIVING SPOUSES OF EMERGENCY MEDICAL TECHNICIANS; AND BY AMENDING SECTION 59-111-110, RELATING TO WAIVED TUITION, SO AS TO PROVIDE THAT THE CHILDREN OF CERTAIN EMERGENCY MEDICAL TECHNICIANS ALSO QUALIFY FOR CERTAIN WAIVED TUITION.

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

SECTION 1.  Section 1-3-470 of the S.C. Code is amended to read:

    Section 1-3-470. The Governor on the day of burial or other service for any firefighter, or law enforcement officer, or emergency medical technician in this State who died in the line of duty shall order all flags on state buildings to be flown at half-mast in tribute to the deceased firefighter, or law enforcement officer, or emergency medical technician.  The Governor shall also request that flags over the buildings of the political subdivisions of this State similarly be flown at half-mast for this purpose.

SECTION 2.  Section 9-1-1770(D) of the S.C. Code is amended to read:

    (D)(1) RESERVED For the purposes of this subsection:

           (a) "Emergency medical technician" has the same meaning as provided in Section 44-61-20(12); and

           (b) "Law enforcement officer" means a person who meets the requirements of Section 23-23-10(E)(1) and who is certified by the South Carolina Law Enforcement Training Council.

       (2) Upon receipt by the system of the satisfactory proof of death of a member of the system whose employer participates in the Preretirement Death Benefit Program and whose death was a natural and proximate result of an injury by external accident or violence incurred while undergoing a hazard peculiar to the member's employment as an emergency medical technician, a law enforcement officer, or a firefighter, while in the actual performance of his duty, provided that his death is not the result of the member's wilful negligence, suicide, or intentionally self-inflicted bodily injury, there must be paid to the member's designated beneficiary a one-time lump sum benefit payment of seventy-five thousand dollars.

       (3) The amount of the benefit provided for in item (2) is increased to a total of one hundred and fifty thousand dollars if the member is killed in the line of duty as defined above and the member's death is either:

           (a) the result of an unlawful and intentional act of another person; or

           (b) the result of an accident that occurs:

               (i) as a result of the member's response to fresh pursuit, defined as the pursuit of a person who has committed or is reasonably suspected of having committed a felony, misdemeanor, traffic infraction, or violation of a county or municipal ordinance;

               (ii) as a result of the member's response to what is reasonably believed to be an emergency;

               (iii) at the scene of a traffic accident to which the member has responded; or

               (iv) while the member is enforcing what is reasonably believed to be a traffic law or ordinance.

       (4) Payments made pursuant to this subsection must be paid to the beneficiary designated for this benefit by the member in writing and filed with the system during the member's lifetime. If no designation is made, then the payment must be paid to the member's surviving spouse. If there is no surviving spouse, the payment must be paid to the member's surviving children in equal portions. If there is no surviving spouse or child, the benefit is payable to the member's surviving parents in equal portions. If a beneficiary is not designated and there is no surviving child, spouse, or parent, then the sum must be paid to the member's estate. The payments required by this subsection are in addition to any other benefit set forth in this chapter or otherwise in law, including worker's compensation, and are exempt from the claims and demands of creditors of the member.

       (5) Payments made pursuant to this subsection must be paid from the contributions made by participating employers to the Preretirement Death Benefit Program. Notwithstanding any other provision of law, the board may adjust the required contributions to the Preretirement Death Benefit Program as necessary to fund these benefits on the basis of the program's actual experience and the recommendation of the system's actuary.

SECTION 3.  Section 9-11-120(E) of the S.C. Code is amended to read:

    (E)(1) [Reserved] For the purposes of this subsection:

           (a) "Emergency medical technician" has the same meaning as provided in Section 44-61-20(12); and

           (b) "Law enforcement officer" means a person who meets the requirements of Section 23-23-10(E)(1) and who is certified by the South Carolina Law Enforcement Training Council.

       (2) Upon receipt by the system of the satisfactory proof of death of a member of the system whose employer participates in the Preretirement Death Benefit Program and whose death was a natural and proximate result of an injury by external accident or violence incurred while undergoing a hazard peculiar to the member's employment as an emergency medical technician, law enforcement officer, or firefighter, while in the actual performance of his duty, provided that his death is not the result of the member's wilful negligence, suicide, or intentionally self-inflicted bodily injury, there must be paid to the member's designated beneficiary a one-time lump sum benefit payment of seventy-five thousand dollars.

       (3) The amount of the benefit provided for in item (2) is increased to a total of one hundred fifty thousand dollars if the member is killed in the line of duty as defined above and the member's death is either:

           (a) the result of an unlawful and intentional act of another person; or

           (b) the result of an accident that occurs:

               (i) as a result of the member's response to fresh pursuit, defined as the pursuit of a person who has committed or is reasonably suspected of having committed a felony, misdemeanor, traffic infraction, or violation of a county or municipal ordinance;

               (ii) as a result of the member's response to what is reasonably believed to be an emergency;

               (iii) at the scene of a traffic accident to which the member has responded; or

               (iv) while the member is enforcing what is reasonably believed to be a traffic law or ordinance.

       (4) Payments made pursuant to this subsection must be paid to the beneficiary designated for this benefit by the member in writing and filed with the system during the member's lifetime. If no designation is made, then the payment must be paid to the member's surviving spouse. If there is no surviving spouse, the payment must be paid to the member's surviving children in equal portions. If there is no surviving spouse or child, the benefit is payable to the member's surviving parents in equal portions. If a beneficiary is not designated and there is no surviving child, spouse, or parent, then the sum must be paid to the member's estate. The payments required by this subsection are in addition to any other benefit set forth in this chapter or otherwise in law, including worker's compensation, and are exempt from the claims and demands of creditors of the member.

       (5) Payments made pursuant to this subsection must be paid from the contributions made by participating employers to the Preretirement Death Benefit Program. Notwithstanding any other provision of law, the board may adjust the required contributions to the Preretirement Death Benefit Program as necessary to f