South Carolina General Assembly
120th Session, 2013-2014

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Indicates Matter Stricken
Indicates New Matter

A134, R146, H3089

STATUS INFORMATION

General Bill
Sponsors: Reps. Pope, Tallon, Hixon, Wells, McCoy and Daning
Document Path: l:\council\bills\dka\3000sd13.docx

Introduced in the House on January 8, 2013
Introduced in the Senate on June 6, 2013
Last Amended on February 25, 2014
Passed by the General Assembly on March 5, 2014
Governor's Action: March 13, 2014, Signed

Summary: Income tax deductions

HISTORY OF LEGISLATIVE ACTIONS

     Date      Body   Action Description with journal page number
-------------------------------------------------------------------------------
  12/11/2012  House   Prefiled
  12/11/2012  House   Referred to Committee on Ways and Means
    1/8/2013  House   Introduced and read first time (House Journal-page 79)
    1/8/2013  House   Referred to Committee on Ways and Means 
                        (House Journal-page 79)
   2/27/2013  House   Member(s) request name added as sponsor: Daning
   5/30/2013  House   Committee report: Favorable Ways and Means 
                        (House Journal-page 13)
    6/4/2013  House   Read second time (House Journal-page 86)
    6/4/2013  House   Roll call Yeas-102  Nays-0 (House Journal-page 86)
    6/5/2013  House   Read third time and sent to Senate 
                        (House Journal-page 108)
    6/6/2013  Senate  Introduced and read first time (Senate Journal-page 7)
    6/6/2013  Senate  Referred to Committee on Finance (Senate Journal-page 7)
   2/19/2014  Senate  Committee report: Favorable with amendment Finance 
                        (Senate Journal-page 21)
   2/25/2014  Senate  Committee Amendment Adopted (Senate Journal-page 22)
   2/25/2014  Senate  Read second time (Senate Journal-page 22)
   2/25/2014  Senate  Roll call Ayes-42  Nays-0 (Senate Journal-page 22)
   2/25/2014          Scrivener's error corrected
   2/27/2014  Senate  Read third time and returned to House with amendments 
                        (Senate Journal-page 23)
    3/5/2014  House   Concurred in Senate amendment and enrolled 
                        (House Journal-page 42)
    3/5/2014  House   Roll call Yeas-105  Nays-0 (House Journal-page 42)
   3/11/2014          Ratified R 146
   3/13/2014          Signed By Governor
   3/18/2014          Effective date See Act For Effective Date
   3/19/2014          Act No. 134

View the latest legislative information at the LPITS web site

VERSIONS OF THIS BILL

12/11/2012
5/30/2013
2/19/2014
2/25/2014
2/25/2014-A

(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

NOTE: THIS COPY IS A TEMPORARY VERSION. THIS DOCUMENT WILL REMAIN IN THIS VERSION UNTIL PUBLISHED IN THE ADVANCE SHEETS TO THE ACTS AND JOINT RESOLUTIONS. WHEN THIS DOCUMENT IS PUBLISHED IN THE ADVANCE SHEET, THIS NOTE WILL BE REMOVED.

(A134, R146, H3089)

AN ACT TO AMEND SECTION 12-6-1140, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO DEDUCTIONS ALLOWED FROM SOUTH CAROLINA TAXABLE INCOME OF AN INDIVIDUAL FOR PURPOSES OF THE SOUTH CAROLINA INCOME TAX ACT, SO AS TO ALLOW A MAXIMUM THREE THOUSAND DOLLAR A YEAR DEDUCTION FOR VOLUNTEER STATE CONSTABLES DESIGNATED BY THE STATE LAW ENFORCEMENT DIVISION AS STATE CONSTABLES AND TO PROVIDE THE ELIGIBILITY REQUIREMENTS FOR THIS DEDUCTION.

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

Volunteer state constable tax deduction, eligibility

SECTION    1.    A.        Section 12-6-1140(10)(a) of the 1976 Code is 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, a member of the State Guard, or a volunteer state constable appointed pursuant to Section 23-1-60 for the purpose of assisting named law enforcement agencies and who has been designated by the State Law Enforcement Division as a state constable not otherwise eligible for this exemption."

B.        Section 12-6-1140(10)(c) of the 1976 Code is amended by adding at the end:

"(v)    In the case of a volunteer state constable and in lieu of minimum points determining eligibility, this deduction is allowed only if the volunteer state constable completes a minimum logged service time of two hundred forty hours per year and has been designated by the State Law Enforcement Division as a state constable before the taxable year for which the deduction is first claimed and if the volunteer state constable is current with the required SLED approved annual training for constables for the most recently completed fiscal year as evidenced by a copy of the documentation provided to SLED of this annual training filed with the volunteer state constable's state income tax return."

Time effective

SECTION    2.    This act takes effect upon approval by the Governor and applies for taxable years beginning after 2013.

Ratified the 11th day of March, 2014.

Approved the 13th day of March, 2014.

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This web page was last updated on March 19, 2014 at 11:10 AM