Current Status Bill Number:4726 Type of Legislation:General Bill GB Introducing Body:House Introduced Date:19980226 Primary Sponsor:Keegan All Sponsors:Keegan, Barfield, J. Hines, Bowers, Koon, R. Smith, Sandifer, Inabinett, Lloyd, Mason, Whipper, Rodgers, Battle, Miller, Stille, Witherspoon, Kelley, Sharpe, Beck, Clyburn, McGee, Cromer, Davenport, Whatley, Felder, Leach and Edge Drafted Document Number:jic\5277htc.98 Residing Body:House Current Committee:Ways and Means Committee 30 HWM Subject:Income tax exemption, firefighters, emergency medical, law enforcement; subsistence allowance, Taxation
Body Date Action Description Com Leg Involved
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House 19980226 Introduced, read first time, 30 HWM
referred to Committee
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TO AMEND SECTION 12-6-1140, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO DEDUCTIONS FROM SOUTH CAROLINA TAXABLE INCOME OF INDIVIDUALS FOR PURPOSES OF THE STATE INCOME TAX, SO AS TO INCREASE FROM FIVE DOLLARS A DAY TO TEN DOLLARS A DAY THE SUBSISTENCE ALLOWANCE DEDUCTION ALLOWED FEDERAL, STATE, AND LOCAL LAW ENFORCEMENT OFFICERS AND FULL-TIME FIREFIGHTERS AND EMERGENCY MEDICAL SERVICE PERSONNEL.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-6-1140(6) of the 1976 Code, as added by Act 76 of 1995, is amended to read:
"(6) a subsistence allowance of five ten dollars a day for federal, state, and local law enforcement officers paid by a political subdivision of this State, the government of this State, or the federal government, for each regular work day in a taxable year and full-time firefighters and emergency medical service personnel may deduct as a subsistence allowance five ten dollars a day for each regular work day in a taxable year;"
SECTION 2. Upon approval by the Governor, this act is effective for taxable years beginning after 1997.