H 3283 Session 109 (1991-1992)
H 3283 General Bill, By J.L.M. Cromer, Alexander, M.O. Alexander, R.L. Altman,
Bailey, J.J. Bailey, K.E. Bailey, B.O. Baker, R.A. Barber, J.M. Baxley,
D.M. Beasley, D.W. Beatty, L.E. Bennett, Boan, G.A. Brown, H. Brown, J. Brown,
D.M. Bruce, P.M. Burch, T.M. Burriss, Carnell, Cato, C.D. Chamblee,
H.H. Clyborne, J.D. Cole, Cooper, K.S. Corbett, Cork, R.S. Corning,
P.W. Derrick, Elliott, L.L. Elliott, J. Faber, Fair, T.L. Farr, J.G. Felder,
S.R. Foster, R.C. Fulmer, L.E. Gentry, Glover, S.E. Gonzales, J.V. Gregory,
H.M. Hallman, J.L. Harris, P.B. Harris, Harvin, B.H. Harwell, Haskins, Hayes,
B.L. Hendricks, J.H. Hodges, D.N. Holt, W.S. Houck, T.E. Huff, M.F. Jaskwhich,
J.C. Johnson, J.W. Johnson, Keegan, W.P. Keesley, K.G. Kempe, H.H. Keyserling,
M.H. Kinon, Kirsh, J.R. Klapman, Koon, Lanford, Littlejohn, S.G. Manly,
C.V. Marchbanks, Martin, D.E. Martin, L.M. Martin, J.G. Mattos, J.G. McAbee,
F.E. McBride, W.S. McCain, McCraw, J.T. McElveen, A.C. McGinnis, McKay,
M. McLeod, D.E. McTeer, Neilson, E.L. Nettles, Phillips, Quinn, J. Rama, Rhoad,
Meacham, T.F. Rogers, L.W. Ross, I.K. Rudnick, Scott, Sharpe, Sheheen,
J.R. Shirley, P.E. Short, R. Smith, J.J. Snow, E.C. Stoddard, C.L. Sturkie,
Townsend, J.W. Tucker, Vaughn, C.Y. Waites, D.C. Waldrop, C.C. Wells,
L.S. Whipper, J.M. White, J.B. Wilder, Wilkes, Wilkins, D. Williams,
J.B. Williams, S.S. Wofford, D.A. Wright, Young-Brickell and R.M. Young
A Bill to amend Section 12-7-435, as amended, Code of Laws of South Carolina,
1976, relating to deductions from South Carolina taxable income, so as to
authorize a deduction of all compensation received by South Carolina residents
who are members of the uniformed services of the United States, the National
Guard, or the military reserves for active duty service as a result of
Operation Desert Storm.
01/22/91 House Introduced and read first time HJ-24
01/22/91 House Referred to Committee on Ways and Means HJ-24
A BILL
TO AMEND SECTION 12-7-435, AS AMENDED, CODE OF LAWS
OF SOUTH CAROLINA, 1976, RELATING TO DEDUCTIONS
FROM SOUTH CAROLINA TAXABLE INCOME, SO AS TO
AUTHORIZE A DEDUCTION OF ALL COMPENSATION
RECEIVED BY SOUTH CAROLINA RESIDENTS WHO ARE
MEMBERS OF THE UNIFORMED SERVICES OF THE UNITED
STATES, THE NATIONAL GUARD, OR THE MILITARY
RESERVES FOR ACTIVE DUTY SERVICE AS A RESULT OF
OPERATION DESERT STORM.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-7-435 of the 1976 Code, as amended, is
further amended by adding a new item to be appropriately numbered
which shall read:
"( ) All compensation received by South Carolina residents
who are members of the uniformed services of the United States, the
National Guard, or the military reserves for active duty service as a
result of Operation Desert Storm. The Tax Commission may require that
proof it considers necessary to establish the fact that the active duty
compensation was a result of Operation Desert Storm. Nothing herein
authorizes the deduction of the same item of compensation more than
once whether the deduction arises pursuant to federal law or state
law."
SECTION 2. This act takes effect upon approval by the Governor.
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