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TO AMEND SECTION 12-6-1140, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO DEDUCTIONS FROM INDIVIDUAL TAXABLE INCOME FOR PURPOSES OF THE SOUTH CAROLINA INCOME TAX ACT, SO AS TO ALLOW AN ANNUAL DEDUCTION FOR A VOLUNTEER SERVING AS A CHAPLAIN FOR A PUBLIC LAW ENFORCEMENT AGENCY AND TO PROVIDE THE REQUIREMENTS FOR CLAIMING THIS CREDIT.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. A. Section 12-6-1140(10)(a) of the 1976 Code, as last amended by Act 116 of 2007, is further amended to read:
"(a) A deduction calculated as provided in this item for a volunteer firefighter, rescue squad member, volunteer member of a Hazardous Materials (HAZMAT) Response Team, reserve police officer, Department of Natural Resources deputy enforcement officer, volunteer law enforcement agency chaplain, or member of the State Guard not otherwise eligible for this exemption."
B. Section 12-6-1140(b) of the 1976 Code, as last amended by Act 116 of 2007, is further amended by adding at the end:
"(v) In the case of a volunteer law enforcement agency chaplain, this deduction is allowed if the taxpayer served as a volunteer chaplain for a public law enforcement agency for the entire taxable year and the chaplain's law enforcement officer supervisor certifies in writing to the chaplain's service."
SECTION 2. This act takes effect upon approval by the Governor and applies for taxable years beginning after 2007.
This web page was last updated on Monday, June 22, 2009 at 2:56 P.M.