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Bill 1091

                    Current Status

Bill Number:                      1091
Type of Legislation:              General Bill GB
Introducing Body:                 Senate
Introduced Date:                  20020306
Primary Sponsor:                  Leventis
All Sponsors:                     Leventis and Hayes
Drafted Document Number:          l:\council\bills\bbm\10849htc02.doc
Residing Body:                    Senate
Current Committee:                Finance Committee 06 SF
Subject:                          Individual income tax deduction for 
                                  National Guard member or Reservist called to 
                                  active duty for participation in 
                                  "Operation Enduring Freedom" and/or 
                                  "Operation Noble Eagle"


                        History

Body    Date      Action Description                     Com     Leg Involved
______  ________  ______________________________________ _______ ____________
Senate  20020306  Introduced, read first time,           06 SF
                  referred to Committee


              Versions of This Bill

ALLOWING A STATE INDIVIDUAL INCOME TAX DEDUCTION FOR MEMBERS OF A STATE NATIONAL GUARD UNIT FEDERALIZED OR A RESERVIST CALLED TO ACTIVE DUTY FOR PARTICIPATION IN "OPERATION ENDURING FREEDOM" OR "OPERATION NOBLE EAGLE", OR BOTH.

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

SECTION 1. In addition to the state income tax deduction allowed for the compensation received from the United States or any state for service in a state National Guard or a reserve component of the Armed Forces of the United States pursuant to Section 12-6-1120(7) of the 1976 Code, all such compensation and benefits otherwise subject to the tax imposed pursuant to Section 12-6-510 of the 1976 Code are excluded from the South Carolina gross income of reservists and members of the National Guard if:

(1) in the case of members of the National Guard, the compensation or benefits are received while the taxpayer serves in a unit federalized for duty in "Operation Enduring Freedom" or "Operation Noble Eagle", or both, and performs such duty; and

(2) in the case of a reservist, the compensation or benefits are received while the taxpayer is called to active duty pursuant to "Operation Enduring Freedom" or "Operation Noble Eagle", or both, and performs such duty.

SECTION 2. This joint resolution takes effect upon approval by the Governor and applies for taxable years beginning after 2000.

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