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H 3421

Session 125 (2023-2024)

H 3421  General Bill, By Lawson, McCravy, Chapman, Taylor and Pope

Similar(H 3416, H 5091)
 A BILL TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-6-1120,
 RELATING TO GROSS INCOME, SO AS TO EXCLUDE CERTAIN FIRST RESPONDER WAGES.

   12/8/2022  House  Prefiled
   12/8/2022  House  Referred to Committee on Ways and Means
   1/10/2023  House  Introduced and read first time (House Journal-page 164)
   1/10/2023  House  Referred to Committee on Ways and Means (House Journal-page 164)

VERSIONS OF THIS BILL

12/08/2022

H 3421 General Bill, By Lawson, McCravy, Chapman, Taylor and Pope

A bill

to amend the South Carolina Code of Laws by amending Section 12-6-1120, relating to gross income, so as to exclude certain first responder wages.

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

SECTION 1. Section 12-6-1120 of the S.C. Code is amended by adding

(11) South Carolina gross income does not include wages earned by a first responder while performing the duties of a first responder. For the purposes of this item, "first responder" means an emergency medical services provider, a law enforcement officer, including an officer or employee of the United States, a state, political subdivision of a state, or the District of Columbia, who is authorized to enforce laws, a fire department worker, or a 911 dispatcher directly engaged in examining, treating, or directing persons during an emergency.

SECTION 2. This act takes effect upon approval by the Governor.

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