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Current Status Bill Number:View additional legislative information at the LPITS web site.812 Type of Legislation:Joint Resolution JR Introducing Body:Senate Introduced Date:20020108 Primary Sponsor:Hawkins All Sponsors:Hawkins, Elliott, Courson Drafted Document Number:l:\council\bills\gjk\20823sd02.doc Residing Body:Senate Current Committee:Finance Committee 06 SF Subject:Citizen Soldier Tax Relief Act History Body Date Action Description Com Leg Involved ______ ________ ______________________________________ _______ ____________ Senate 20020108 Introduced, read first time, 06 SF referred to Committee Senate 20011212 Prefiled, referred to Committee 06 SF Versions of This Bill
TO ENACT THE "SOUTH CAROLINA CITIZEN-SOLDIER TAX RELIEF ACT" SO AS TO ALLOW 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. This joint resolution is known and may be cited as the "South Carolina Citizen-Soldier Tax Relief Act".
SECTION 2. 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 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 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 taxpayer is called to active duty pursuant to "Operation Enduring Freedom" or "Operation Noble Eagle" or both and performs such duty.
SECTION 3. This joint resolution takes effect upon approval by the Governor and applies for taxable years beginning after 2000.
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