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Indicates New Matter
AMENDED
April 24, 2001
H. 3116
Introduced by Reps. Keegan, Altman, Whatley, Whipper, Owens, Robinson, Bowers and Knotts
S. Printed 4/24/01--H.
Read the first time January 9, 2001.
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.
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 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 2001.
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