Current Status Introducing Body:House Bill Number:3283 Primary Sponsor:Cromer Committee Number:30 Type of Legislation:GB Subject:Income tax deduction, active duty Desert Storm Residing Body:House Current Committee:Ways and Means Computer Document Number:3283 Introduced Date:Jan 22, 1991 Last History Body:House Last History Date:Jan 22, 1991 Last History Type:Introduced, read first time, referred to Committee Scope of Legislation:Statewide All Sponsors:Cromer Felder Rogers Sheheen Neilson Waites Keegan Sharpe Smith White Wright Fair McBride Scott Tucker Bennett Corning G. Bailey Keesley Beasley A. Young Derrick J. Brown K. Bailey Shirley McTeer T.C. Alexander Hendricks Sturkie J.C. Johnson Haskins Rama Corbett Wilkins M. Martin Baker Rhoad Chamblee Harvin Farr Short Wilder J. Bailey Altman L. Martin Marchbanks Cooper Waldrop M.O. Alexander Barber Baxley Beatty Boan G. Brown H. Brown Bruce Burch Burriss Carnell Cato Clyborne Cole Cork D. Elliott L. Elliott Faber Foster Fulmer Gentry Glover Gonzales Gregory Hallman J. Harris P. Harris Harwell Hayes Hodges Holt Houck Huff Jaskwhich J.W. Johnson Kempe Keyserling Kinon Kirsh Klapman Koon Lanford Littlejohn Manly D. Martin Mattos McAbee McCain McCraw McElveen McGinnis McKay McLeod Meacham Nettles Phillips Quinn Ross Rudnick Snow Stoddard Townsend Vaughn Wells Whipper Wilkes D. Williams J. Williams Wofford R. Young Type of Legislation:General Bill
Bill Body Date Action Description CMN
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3283 House Jan 22, 1991 Introduced, read first time, 30
referred to Committee
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TO AMEND SECTION 12-7-435, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO DEDUCTIONS FROM SOUTH CAROLINA TAXABLE INCOME, SO AS TO AUTHORIZE A DEDUCTION OF ALL COMPENSATION RECEIVED BY SOUTH CAROLINA RESIDENTS WHO ARE MEMBERS OF THE UNIFORMED SERVICES OF THE UNITED STATES, THE NATIONAL GUARD, OR THE MILITARY RESERVES FOR ACTIVE DUTY SERVICE AS A RESULT OF OPERATION DESERT STORM.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-7-435 of the 1976 Code, as amended, is further amended by adding a new item to be appropriately numbered which shall read:
"( ) All compensation received by South Carolina residents who are members of the uniformed services of the United States, the National Guard, or the military reserves for active duty service as a result of Operation Desert Storm. The Tax Commission may require that proof it considers necessary to establish the fact that the active duty compensation was a result of Operation Desert Storm. Nothing herein authorizes the deduction of the same item of compensation more than once whether the deduction arises pursuant to federal law or state law."
SECTION 2. This act takes effect upon approval by the Governor.