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Current Status Bill Number:View additional legislative information at the LPITS web site.475 Type of Legislation:General Bill GB Introducing Body:Senate Introduced Date:20010322 Primary Sponsor:Reese All Sponsors:Reese Drafted Document Number:l:\council\bills\bbm\10109htc01.doc Companion Bill Number:3116 Residing Body:Senate Current Committee:Finance Committee 06 SF Subject:Income tax deductions, subsistence increased for law enforcement officer, firefighter, emergency medical; Taxation History Body Date Action Description Com Leg Involved ______ ________ ______________________________________ _______ ____________ ------ 20010323 Companion Bill No. 3116 Senate 20010322 Introduced, read first time, 06 SF referred to Committee Versions of This 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.
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 2000.
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