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