Current Status Introducing Body:House Bill Number:4373 Primary Sponsor:Cooper Committee Number:30 Type of Legislation:GB Subject:Income tax credit, volunteer firemen and emergency medical Residing Body:House Current Committee:Ways and Means Computer Document Number:JIC/6090.HC Introduced Date:Feb 06, 1992 Last History Body:House Last History Date:Feb 06, 1992 Last History Type:Introduced, read first time, referred to Committee Scope of Legislation:Statewide All Sponsors:Cooper Beatty Chamblee Waldrop Townsend Shirley A. Young Marchbanks Cato Vaughn L. Martin Meacham Type of Legislation:General Bill
Bill Body Date Action Description CMN
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4373 House Feb 06, 1992 Introduced, read first time, 30
referred to Committee
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TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 12-7-1275 SO AS TO PROVIDE AN INDIVIDUAL INCOME TAX CREDIT NOT TO EXCEED ONE HUNDRED DOLLARS FOR CERTAIN EXPENSES OF VOLUNTEER FIREFIGHTERS AND VOLUNTEER EMERGENCY MEDICAL SERVICE WORKERS.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Article 10, Chapter 7, Title 12 of the 1976 Code is amended by adding:
"Section 12-7-1275. A taxpayer who is a volunteer firefighter or a volunteer emergency medical services worker is allowed a credit for expenditures made to purchase equipment, training materials, or clothing necessary for the taxpayer's use in performing his volunteer service. The credit allowed by this section may not exceed one hundred dollars in a taxable year and does not extend to the purchase of a motor vehicle."
SECTION 2. Upon approval by the Governor, this act is effective for taxable years beginning after 1992.