H 4479 General Bill, By Clemmons, M.A. Pitts, D.C. Moss, Crawford and Viers
 A BILL TO AMEND SECTION 12-6-1140, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA,
 1976, RELATING TO DEDUCTIONS FROM SOUTH CAROLINA TAXABLE INCOME OF INDIVIDUALS
 FOR PURPOSES OF THE SOUTH CAROLINA INCOME TAX ACT, SO AS TO INCLUDE DETENTION
 OFFICERS AND TELECOMMUNICATIONS PERSONNEL WITHIN THE CATEGORY OF LAW
 ENFORCEMENT OFFICERS ELIGIBLE TO CLAIM THE EIGHT DOLLARS A DAY SUBSISTENCE
 ALLOWANCE DEDUCTION FOR LAW ENFORCEMENT OFFICERS, FIRE FIGHTERS, AND EMERGENCY
 MEDICAL SERVICE PERSONNEL.

   02/02/10  House  Introduced, read first time, placed on calendar
                     without reference HJ-47
   02/02/10  House  Member(s) request name added as sponsor:
                     M.A.Pitts, D.C.Moss, Crawford
   02/03/10  House  Debate adjourned until Thursday, February 4, 2010 HJ-12
   02/04/10  House  Debate adjourned until Tuesday, February 16, 2010 HJ-31
   02/16/10  House  Requests for debate-Rep(s). Clemmons, GR Smith,
                     White, Hardwick, Hearn, Crawford, Lowe, GM
                     Smith, Sandifer, MA Pitts, Erickson, Chalk,
                     Bedingfield, and Hayes HJ-24
   02/17/10  House  Member(s) request name added as sponsor: Viers
   02/17/10  House  Debate adjourned HJ-189
   02/24/10  House  Debate adjourned HJ-29
   02/25/10  House  Debate adjourned until Tuesday, March 2, 2010 HJ-37
   03/03/10  House  Rejected HJ-31
   03/03/10  House  Roll call Yeas-41  Nays-67 HJ-31
   03/03/10  House  Motion noted- Rep. Clemmons moved to reconsider
                     the vote whereby rejected HJ-113
   03/04/10  House   Debate adjourned on the motion to reconsider
                     until Tuesday, March 9 HJ-18
   03/09/10  House  Reconsidered HJ-25
   03/09/10  House  Amended HJ-51
   03/09/10  House  Read second time HJ-51
   03/09/10  House  Roll call Yeas-107  Nays-1 HJ-51
   03/10/10  House  Read third time and sent to Senate HJ-31
   03/10/10  Senate Introduced and read first time SJ-8
   03/10/10  Senate Referred to Committee on Finance SJ-8

Indicates Matter Stricken

Indicates New Matter

AMENDED

March 9, 2010

H. 4479

Introduced by Reps. Clemmons, M.A. Pitts, D.C. Moss, Crawford and Viers

S. Printed 3/9/10--H.

Read the first time February 2, 2010.

REVENUE IMPACT 1/

This bill would reduce state general fund individual income tax revenue by an estimated $170,172 in FY2010-11.

Explanation

This bill would amend Section 12-6-1140(6) to include detention officers and telecommunications personnel certified in those positions by the South Carolina Criminal Justice Academy within the category of law enforcement officers eligible to deduct a daily subsistence allowance of eight dollars per day. Pursuant to Section 12-6-1140(6), each federal, state, and local law enforcement officer, full-time firefighter, and emergency medical service technician may deduct a subsistence allowance of five dollars a day for each regular work day in a taxable year. Proviso 36.14 of the FY2005-06 Appropriations Act increased the daily subsistence allowance from five dollars per day to $6.67 per day in a taxable year, and again, Proviso 36.14 of the FY2006-07 Appropriations Act increased the daily subsistence allowance from $6.67 per day to $8.00 per day in a taxable year. These changes to the daily subsistence allowance were codified into permanent law in Act 353 of 2008. Based upon information from officials with the South Carolina Criminal Justice Academy, this bill would add 1,467 telecommunications personnel (911 officers and dispatchers) certified in these positions to those taxpayers currently eligible for the state income tax deduction. The average, full-time individual works 250 days each year (2000 hours divided by 8 hour days). Multiplying 1,467 telecommunications personnel by the number of days worked and a daily subsistence allowance of $8.00 per day, and applying an average marginal tax rate of 5.8 percent would reduce general fund individual income tax revenue by an estimated $170,172 in FY2010-11.

Approved By:

William C. Gillespie

Board of Economic Advisors

1/ This statement meets the requirement of Section 2-7-71 for a state revenue impact by the BEA, or Section 2-7-76 for a local revenue impact or Section 6-1-85(B) for an estimate of the shift in local property tax incidence by the Office of Economic Research.

TO AMEND SECTION 12-6-1140, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO DEDUCTIONS FROM SOUTH CAROLINA TAXABLE INCOME OF INDIVIDUALS FOR PURPOSES OF THE SOUTH CAROLINA INCOME TAX ACT, SO AS TO INCLUDE DETENTION OFFICERS AND TELECOMMUNICATIONS PERSONNEL WITHIN THE CATEGORY OF LAW ENFORCEMENT OFFICERS ELIGIBLE TO CLAIM THE EIGHT DOLLARS A DAY SUBSISTENCE ALLOWANCE DEDUCTION FOR LAW ENFORCEMENT OFFICERS, FIRE FIGHTERS, 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, as last amended by Act 353 of 2008, is further amended to read:

"(6)    a subsistence allowance of eight 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 eight dollars a day for each regular work day in a taxable year. Included within the category of law enforcement officers for purposes of this item are detention officers certified in those positions by the South Carolina Criminal Justice Academy or an equivalent certification;"

SECTION    2.    This act takes effect upon approval by the Governor and applies for taxable years beginning after 2009.