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H. 5203
STATUS INFORMATION
General Bill
Sponsors: Rep. Putnam
Document Path: l:\council\bills\dka\3181sa16.docx
Introduced in the House on April 13, 2016
Currently residing in the House Committee on Ways and Means
Summary: Income tax deductions
HISTORY OF LEGISLATIVE ACTIONS
Date Body Action Description with journal page number
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4/13/2016 House Introduced and read first time (House Journal-page 87)
4/13/2016 House Referred to Committee on Ways and Means
(House Journal-page 87)
View the latest legislative information at the website
VERSIONS OF THIS BILL
TO AMEND SECTION 12-6-1140, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO DEDUCTIONS FROM THE SOUTH CAROLINA INDIVIDUAL INCOME TAX, SO AS TO PROVIDE A DEDUCTION EQUAL TO THE TAXPAYER'S INCOME FOR A TAXPAYER WHO IS THE SURVIVING SPOUSE OF A LAW ENFORCEMENT OFFICER WHO IS KILLED IN THE LINE OF DUTY FOR A PERIOD OF FIVE YEARS.
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 134 of 2014, is further amended by adding an appropriately numbered item to read:
"( ) a deduction equal to the taxpayer's income for a taxpayer who is the surviving spouse of a law enforcement officer who is killed in the line of duty. The deduction allowed pursuant to this item first applies in the tax year in which the law enforcement officer is killed and the four succeeding years thereafter."
SECTION 2. This act takes effect upon approval by the Governor and applies to income tax years beginning after 2015.
This web page was last updated on
April 15, 2016 at 12:04 PM