H*3089(Rat #0146, Act #0134 of 2014)  General Bill, By Pope, Tallon, Hixon, 
Wells, McCoy and Daning
 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. - ratified title

   12/11/12  House  Prefiled
   12/11/12  House  Referred to Committee on Ways and Means
   01/08/13  House  Introduced and read first time (House Journal-page 79)
   01/08/13  House  Referred to Committee on Ways and Means
                     (House Journal-page 79)
   02/27/13  House  Member(s) request name added as sponsor: Daning
   05/30/13  House  Committee report: Favorable Ways and Means
                     (House Journal-page 13)
   06/04/13  House  Read second time (House Journal-page 86)
   06/04/13  House  Roll call Yeas-102  Nays-0 (House Journal-page 86)
   06/05/13  House  Read third time and sent to Senate
                     (House Journal-page 108)
   06/06/13  Senate Introduced and read first time (Senate Journal-page 7)
   06/06/13  Senate Referred to Committee on Finance
                     (Senate Journal-page 7)
   02/19/14  Senate Committee report: Favorable with amendment
                     Finance (Senate Journal-page 21)
   02/25/14  Senate Committee Amendment Adopted (Senate Journal-page 22)
   02/25/14  Senate Read second time (Senate Journal-page 22)
   02/25/14  Senate Roll call Ayes-42  Nays-0 (Senate Journal-page 22)
   02/25/14         Scrivener's error corrected
   02/27/14  Senate Read third time and returned to House with
                     amendments (Senate Journal-page 23)
   03/05/14  House  Concurred in Senate amendment and enrolled
                     (House Journal-page 42)
   03/05/14  House  Roll call Yeas-105  Nays-0 (House Journal-page 42)
   03/11/14         Ratified R 146
   03/13/14         Signed By Governor
   03/18/14         Effective date See Act For Effective Date
   03/19/14         Act No. 134

H. 3089

(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.