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Current Status Bill Number:View additional legislative information at the LPITS web site.401 Type of Legislation:General Bill GB Introducing Body:Senate Introduced Date:19990126 Primary Sponsor:Gregory All Sponsors:Gregory Drafted Document Number:l:\council\bills\kgh\15212htc99.doc Residing Body:Senate Current Committee:Finance Committee 06 SF Subject:Income tax deductions, volunteer firefighters, rescue squad members; Fire, Medical, Emergency services, Taxation History Body Date Action Description Com Leg Involved ______ ________ ______________________________________ _______ ____________ Senate 19990126 Introduced, read first time, 06 SF referred to Committee Versions of This 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 ALLOW A THREE THOUSAND DOLLAR DEDUCTION FOR QUALIFYING VOLUNTEER FIREFIGHTERS AND RESCUE SQUAD MEMBERS, AND TO AMEND THE 1976 CODE BY ADDING SECTION 23-9-190 SO AS TO ESTABLISH A PERFORMANCE-BASED POINT SYSTEM FOR VOLUNTEER FIREFIGHTERS AND RESCUE SQUAD MEMBERS UNDER THE ADMINISTRATION OF THE STATE FIRE MARSHAL USED TO DETERMINE ELIGIBILITY FOR THE TAX DEDUCTION ALLOWED BY THIS ACT.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-6-1140 of the 1976 Code, as last amended by Act 419 of 1998, is further amended by adding an appropriately numbered item at the end to read:
"( ) Three thousand dollars for a volunteer firefighter or rescue squad member. Only a volunteer earning a minimum number of points pursuant to Section 23-9-190 is eligible for this deduction."
SECTION 2. Article 1, Chapter 9, Title 23 of the 1976 Code is amended by adding:
"Section 23-9-190. (A) The State Fire Marshal shall establish a performance-based point system for volunteer firefighters and rescue squad members. Members receiving annually a minimum number of points set by the fire marshal are eligible for the deduction allowed pursuant to Section 12-6-1140. Points must be awarded for a year as follows:
(1) Participation in approved training, including:
(a) Certified interior firefighter;
(b) Emergency vehicle driver training;
(c) Pump operations;
(d) Incident command systems;
(e) Rural water supply;
(f) Automobile extrication;
(g) Certified instructor training;
(h) Certified inspector training;
(i) Certified public fire education training;
(j) Officer training.
(2) Possessing a commercial or Class E driver's license;
(3) Participation in first aid/medical training such as:
(a) First responder;
(b) EMT--basic;
(c) EMT--intermediate;
(d) Paramedic.
(4) Participation in public fire education programs;
(5) Attendance at meetings;
(6) Station staffing; and
(7) Volunteer response.
(B) The Fire Marshal shall, in consultation with the South Carolina State Firemen's Association:
(1) Develop a standardized form and recordkeeping system and provide a master copy of all information and forms to each fire department and rescue squad in the State;
(2) Provide training to the various fire chiefs or rescue squad leaders on the use of the forms and the outline of the program;
(3) Advertise the availability of the program.
(C) The local fire chief/rescue squad leader shall:
(1) Provide written records to each member by January 31 of the year following the applicable tax year that shows the points obtained by each member for the previous tax year;
(2) Maintain a copy of records for each member for at least seven years;
(3) Certify the report for each member."
SECTION 3. This act takes effect upon approval by the Governor and applies for taxable years beginning after 1999.
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