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Current Status Bill Number:View additional legislative information at the LPITS web site.3256 Type of Legislation:General Bill GB Introducing Body:House Introduced Date:20010111 Primary Sponsor:Taylor All Sponsors:Taylor, Knotts, Bales, Barrett, Bowers, J. Brown, Chellis, Gourdine, Hayes, Hosey, Klauber, Rhoad, Rutherford, Sandifer, D.C. Smith, Lourie Drafted Document Number:l:\council\bills\bbm\9802htc01.doc Residing Body:House Current Committee:Ways and Means Committee 30 HWM Subject:Reserve police officers, income tax deduction provided, qualifications to claim; Taxation, Exemptions, Law Enforcement History Body Date Action Description Com Leg Involved ______ ________ ______________________________________ _______ ____________ House 20020108 Co-Sponsor added (Rule 5.2) by Rep. Lourie House 20010111 Introduced, read first time, 30 HWM referred to Committee Versions of This Bill
TO AMEND SECTION 12-6-1140, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO DEDUCTIONS FROM INDIVIDUAL TAXABLE INCOME FOR PURPOSES OF THE SOUTH CAROLINA INCOME TAX ACT, SO AS TO ALLOW A THREE THOUSAND DOLLAR DEDUCTION FOR A RESERVE POLICE OFFICER AND TO PROVIDE THE QUALIFICATIONS NECESSARY TO CLAIM THIS DEDUCTION.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-6-1140(9) of the 1976 Code is amended to read:
"(9) DELETED three thousand dollars for a person serving as a reserve police officer. For purposes of this item, a reserve police officer is a person eligible to perform police functions under the provisions of Chapter 28 of Title 23 who, during the applicable taxable year, actually performed police functions. The department may require the taxpayer to provide the documentation necessary to determine eligibility for this deduction."
SECTION 2. This act takes effect upon approval by the Governor and applies for taxable years beginning after 2000.
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