Current Status Bill Number:3332 Type of Legislation:General Bill GB Introducing Body:House Introduced Date:19950119 Primary Sponsor:Keyserling All Sponsors:Keyserling, Cave, Cain, Martin, Sandifer, Cotty, Stuart, Baxley, Moody-Lawrence, Canty, Chamblee, Lloyd, Scott, Tucker and Richardson Drafted Document Number:JIC\5255HTC.95 Residing Body:House Current Committee:Ways and Means Committee 30 HWM Subject:Income tax deduction, emergency medical personnel
Body Date Action Description Com Leg Involved
______ ________ _______________________________________ _______ ____________
House 19950119 Introduced, read first time, 30 HWM
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 ALLOWED FROM SOUTH CAROLINA TAXABLE INCOME FOR PURPOSES OF THE STATE INDIVIDUAL INCOME TAX, SO AS TO EXTEND THE FIVE DOLLAR A DAY SUBSISTENCE ALLOWANCE DEDUCTION ALLOWED LAW ENFORCEMENT OFFICERS TO FIREFIGHTERS AND EMERGENCY MEDICAL SERVICE PERSONNEL.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-7-435(j) of the 1976 Code, as added by Act 189 of 1989, is amended to read:
"(j) Federal law enforcement officers may deduct as a subsistence allowance five dollars a day for each regular work day in a taxable year. Full-time firefighters and emergency medical service personnel may deduct as a subsistence allowance five dollars a day for each regular work day in a taxable year."
SECTION 2. This act takes effect upon approval by the Governor and applies with respect to taxable years beginning after 1994.