H 3194 General Bill, By Pope, Tallon, Hixon, D.C. Moss, G.R. Smith, Simrill, 
Viers and Atwater

Similar(S 1116, H 3193)
 A BILL TO AMEND SECTION 12-6-1140, AS AMENDED, 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.

   12/14/10  House  Prefiled
   12/14/10  House  Referred to Committee on Ways and Means
   01/11/11  House  Introduced and read first time (House Journal-page 78)
   01/11/11  House  Referred to Committee on Ways and Means
                     (House Journal-page 79)
   01/19/11  House  Member(s) request name added as sponsor: Viers
   03/02/11  House  Member(s) request name added as sponsor: Atwater
   04/06/11  House  Committee report: Favorable with amendment Ways
                     and Means (House Journal-page 59)
   04/07/11         Scrivener's error corrected
   04/13/11  House  Debate adjourned until Thursday, April 14, 2011
                     (House Journal-page 65)
   04/14/11  House  Requests for debate-Rep(s). Bedingfield,
                     Crawford, GR Smith, Nanney, Stringer, and Loftis
                     (House Journal-page 13)
   04/14/11  House  Requests for debate removed-Rep(s). Bedingfield
                     and GR Smith (House Journal-page 32)
   04/14/11  House  Requests for debate-Rep(s). Weeks, Skelton,  and
                     Hiott (House Journal-page 33)
   04/28/11  House  Requests for debate removed-Rep(s). GR Smith,
                     Bedingfield, Nanney, Stringer, Skelton, Hiott,
                     and Loftis (House Journal-page 39)
   04/28/11  House  Amended (House Journal-page 61)
   04/28/11  House  Read second time (House Journal-page 61)
   04/28/11  House  Roll call Yeas-106  Nays-0 (House Journal-page 61)
   04/28/11  House  Unanimous consent for third reading on next
                     legislative day (House Journal-page 63)
   04/29/11  House  Read third time and sent to Senate
                     (House Journal-page 3)
   05/03/11  Senate Introduced and read first time (Senate Journal-page 20)
   05/03/11  Senate Referred to Committee on Finance
                     (Senate Journal-page 20)

Indicates Matter Stricken

Indicates New Matter

AMENDED

April 28, 2011

H. 3194

Introduced by Reps. Pope, Tallon, Hixon, D.C. Moss, G.R. Smith, Simrill, Viers and Atwater

S. Printed 4/28/11--H.

Read the first time January 11, 2011.

TO AMEND SECTION 12-6-1140, AS AMENDED, 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.

Amend Title To Conform

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

SECTION    1.    A.        Section 12-6-1140(10)(a) of the 1976 Code, as last amended by Act 116 of 2007, is further 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, or 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, as last amended by Act 116 of 2007, is further 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 SLED of this annual training filed with the volunteer state constable's state income tax return."

SECTION    2.    This act takes effect upon approval by the Governor and applies for taxable years beginning after 2010.