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Indicates Matter Stricken
Indicates New Matter
April 11, 2002
Introduced by Reps. Perry, Whatley, Knotts, Coates, D.C. Smith and McLeod
S. Printed 4/11/02--H. [SEC 4/15/02 12:50 PM]
Read the first time April 11, 2001.
TO AMEND SECTION 12-6-1140, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE STATE INCOME TAX DEDUCTION ALLOWED VOLUNTEER FIREFIGHTER AND RESCUE SQUAD MEMBERS, SO AS TO EXTEND THE DEDUCTION TO A VOLUNTEER MEMBER OF A HAZARDOUS MATERIALS (HAZMAT) RESPONSE TEAM AND TO DELETE OBSOLETE PROVISIONS, AND TO AMEND SECTION 23-9-190, RELATING TO THE ESTABLISHMENT OF A PERFORMANCE-BASED POINT SYSTEM TO DETERMINE ELIGIBILITY FOR THE STATE INCOME TAX DEDUCTION ALLOWED VOLUNTEER FIREFIGHTERS AND RESCUE SQUAD WORKERS, SO AS TO EXTEND THIS POINT SYSTEM TO VOLUNTEER HAZMAT TEAM MEMBERS.
Amend Title To Conform
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-6-1140(10) of the 1976 Code is amended to read:
three hundred dollars for taxable year 1999 and three thousand dollars for taxable year 2000 for a volunteer firefighter, or rescue squad member, or volunteer member of a Hazardous Materials (HAZMAT) Response Team not otherwise eligible for this exemption. For taxable years after 2000, the Board of Economic Advisors annually shall estimate a maximum deduction that may be permitted under this section for a taxable year based on an individual income tax revenue loss of three million one hundred thousand dollars attributable to this deduction and shall certify that maximum deduction to the Department of Revenue and for the applicable taxable year, the maximum deduction amount must not exceed the lesser of the certified estimate or three thousand dollars. Only a volunteer earning a minimum number of points pursuant to Section 23-9-190 is eligible for this deduction."
SECTION 2. Section 23-9-190 of the 1976 Code, as added by Act 100 of 1999, is amended to read:
"Section 23-9-190. (A) The State Fire Marshal shall establish a performance-based point system for volunteer firefighters,
and volunteer rescue squad members, and volunteer members of a Hazardous Materials (HAZMAT) Response Team. 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
(k) HAZMAT operations;
( l) HAZMAT technician;
(m) HAZMAT specialist.
(2) Possessing a commercial or Class E drivers license;
(3) Participation in first aid/medical training such as:
(a) First responder;
(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 and in the case of volunteer HAZMAT Teams, county emergency services directors:
(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, and HAZMAT Response Team in the State;
(2) Provide training to the various fire chiefs or rescue squad leaders and county emergency services directors 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 and county emergency services director 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;
(4) Provide to the Department of Revenue by January 31 of the year following the applicable tax year copies of the records forwarded to members pursuant to item (1) of this subsection. Each member's social security number must be included in the copies forwarded to the department."
SECTION 3. A. Section 12-6-1140(9) of the 1976 Code is amended to read:
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."
B. Notwithstanding the general effective date of this act, this section takes effect upon approval by the Governor and applies for taxable years beginning after 2001.
SECTION 4. This act takes effect upon approval by the Governor and applies for taxable years beginning after 2000.
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