South Carolina General Assembly
125th Session, 2023-2024

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H. 4371

STATUS INFORMATION

General Bill
Sponsors: Reps. Mitchell, Murphy, West, Yow, Gilliam, Robbins, B.J. Cox, Caskey, White, Wooten, Connell, B.L. Cox, Williams, Hosey, Leber, O'Neal, Beach, T. Moore, Brewer and Sandifer
Document Path: LC-0296SA23.docx

Introduced in the House on April 26, 2023
Ways and Means

Summary: Active duty military income tax deduction

HISTORY OF LEGISLATIVE ACTIONS

Date Body Action Description with journal page number
4/26/2023 House Introduced and read first time (House Journal-page 14)
4/26/2023 House Referred to Committee on Ways and Means (House Journal-page 14)

View the latest legislative information at the website

VERSIONS OF THIS BILL

04/26/2023



 

 

 

 

 

 

 

 

A bill

 

TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-6-1140, RELATING TO INCOME TAX DEDUCTIONS, SO AS TO DEDUCT TAXABLE INCOME RECEIVED AS THE RESULT OF EMPLOYMENT AS AN ACTIVE-DUTY SERVICE MEMBER OF THE UNITED STATES ARMED FORCES.

 

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

 

SECTION 1.  Section 12-6-1140 of the S.C. Code is amended by adding:

 

    (15) taxable income received as the result of employment as an active-duty service member of the United States Armed Forces who is a resident of this State. For the purposes of this item, "active-duty" means full-time duty status in the active uniformed service of the United States, including members of the National Guard and Reserve on active-duty orders pursuant to U.S.C. Section 1209 and 1211.

 

SECTION 2.  This act takes effect upon approval by the Governor and first applies to income tax years after 2022.

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This web page was last updated on April 26, 2023 at 11:27 AM