H 3116 General Bill, By Keegan, Altman, Whatley, D. Owens, Whipper, Robinson, 
Bowers and Knotts

Similar(S 475)
 A BILL TO AMEND SECTION 12-6-1140, CODE OF LAWS OF SOUTH CAROLINA, 1976,
 RELATING TO DEDUCTIONS FROM SOUTH CAROLINA TAXABLE INCOME OF INDIVIDUALS FOR
 PURPOSES OF THE STATE INCOME TAX, SO AS TO INCREASE FROM FIVE DOLLARS A DAY TO
 TEN DOLLARS A DAY THE SUBSISTENCE ALLOWANCE DEDUCTION ALLOWED FEDERAL, STATE,
 AND LOCAL LAW ENFORCEMENT OFFICERS AND FULL-TIME FIREFIGHTERS AND EMERGENCY
 MEDICAL SERVICE PERSONNEL.

   12/13/00  House  Prefiled
   12/13/00  House  Referred to Committee on Ways and Means
   01/09/01  House  Introduced and read first time HJ-53
   01/09/01  House  Referred to Committee on Ways and Means HJ-54
   04/19/01  House  Committee report: Favorable with amendment Ways
                     and Means HJ-11
   04/24/01  House  Amended HJ-80
   04/24/01  House  Read second time HJ-80
   04/25/01  House  Read third time and sent to Senate HJ-23
   04/25/01  Senate Introduced and read first time SJ-2
   04/25/01  Senate Referred to Committee on Finance SJ-2

Indicates New Matter

AMENDED

April 24, 2001

    H. 3116

Introduced by Reps. Keegan, Altman, Whatley, Whipper, Owens, Robinson, Bowers and Knotts

S. Printed 4/24/01--H.

Read the first time January 9, 2001.

TO AMEND SECTION 12-6-1140, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO DEDUCTIONS FROM SOUTH CAROLINA TAXABLE INCOME OF INDIVIDUALS FOR PURPOSES OF THE STATE INCOME TAX, SO AS TO INCREASE FROM FIVE DOLLARS A DAY TO TEN DOLLARS A DAY THE SUBSISTENCE ALLOWANCE DEDUCTION ALLOWED FEDERAL, STATE, AND LOCAL LAW ENFORCEMENT OFFICERS AND FULL-TIME FIREFIGHTERS AND EMERGENCY MEDICAL SERVICE PERSONNEL.

    Amend Title To Conform

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

SECTION    1.    Section 12-6-1140(6) of the 1976 Code is amended to read:

    "(6)    a subsistence allowance of five ten dollars a day for federal, state, and local law enforcement officers paid by a political subdivision of this State, the government of this State, or the federal government, for each regular work day in a taxable year, and full-time firefighters and emergency medical service personnel may deduct as a subsistence allowance five ten dollars a day for each regular work day in a taxable year;"

SECTION    2.    Upon approval by the Governor, this act is effective for taxable years beginning after 2001.