Download This Version in Microsoft Word format
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 SOUTH CAROLINA INCOME TAX ACT, SO AS TO ALLOW THE DEDUCTIONS OF BENEFITS PAID TO SURVIVORS OF A DECEASED MEMBER OF THE SOUTH CAROLINA POLICE OFFICERS RETIREMENT SYSTEM PURSUANT TO THE ACCIDENTAL DEATH BENEFIT PROGRAM.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-6-1140 of the 1976 Code, as last amended by Act 363 of 2002, is further amended by adding an appropriately numbered item at the end to read:
"( ) benefits paid to the survivors of a deceased member of the South Carolina Police Officers Retirement System pursuant to the Accidental Death Benefit Program provided in Section 9-11-140."
SECTION 2. This act takes effect upon approval by the Governor and applies for taxable year beginning after 2002.
This web page was last updated on Thursday, June 25, 2009 at 9:31 A.M.