Download This Bill in Microsoft Word format

Indicates Matter Stricken
Indicates New Matter

S. 378

STATUS INFORMATION

Joint Resolution
Sponsors: Senators Hawkins and Hayes
Document Path: l:\council\bills\ggs\22849htc03.doc

Introduced in the Senate on February 18, 2003
Currently residing in the Senate Committee on Finance

Summary: Citizen-Soldier Tax Relief Act

HISTORY OF LEGISLATIVE ACTIONS

     Date      Body   Action Description with journal page number
-------------------------------------------------------------------------------
   2/18/2003  Senate  Introduced and read first time SJ-6
   2/18/2003  Senate  Referred to Committee on Finance SJ-6

View the latest legislative information at the LPITS web site

VERSIONS OF THIS BILL

2/18/2003

TO ENACT THE "SOUTH CAROLINA CITIZEN-SOLDIER TAX RELIEF ACT" SO AS TO ALLOW A STATE INDIVIDUAL INCOME TAX DEDUCTION FOR MEMBERS OF A STATE NATIONAL GUARD UNIT FEDERALIZED OR A RESERVIST CALLED TO ACTIVE DUTY FOR PARTICIPATION IN "OPERATION ENDURING FREEDOM" OR "OPERATION NOBLE EAGLE", OR IN CONNECTION WITH HOSTILITIES IN IRAQ, OR FOR GUARD MEMBERS AND RESERVISTS WHO VOLUNTEER TO SERVE IN CONNECTION WITH THESE OPERATIONS.

Be it enacted by the General Assembly of the State of South Carolina:

SECTION    1.    This joint resolution is known and may be cited as the "South Carolina Citizen-Soldier Tax Relief Act".

SECTION    2.    In addition to the state income tax deduction allowed for the compensation received from the United States or any state for service in a state National Guard or a reserve component of the Armed Forces of the United States pursuant to Section 12-6-1120(7) of the 1976 Code, all compensation and benefits otherwise subject to the tax imposed pursuant to Section 12-6-510 of the 1976 Code are excluded from the South Carolina gross income of reservists and members of the National Guard if:

(1)    in the case of a member of the National Guard, the taxpayer serves in a unit federalized for duty in "Operation Enduring Freedom" or "Operation Noble Eagle," or in a unit federalized for duty in connection with potential or actual hostilities in Iraq, or any combination of these duties, and performs such duty;

(2)    in the case of a reservist, the taxpayer is called to active duty pursuant to "Operation Enduring Freedom" or "Operation Noble Eagle," or in a unit called to active duty in connection with potential or actual hostilities in Iraq, or any combination of these duties, and performs such duty;

(3)    in the case of a member of the National Guard or a reservist, the taxpayer volunteers for duty in connection with the operations described in items (1) and (2) of this section and performs such duty.

SECTION    3.    This joint resolution takes effect upon approval by the Governor and applies for taxable years beginning after 2002.

This web page was last updated on Monday, December 7, 2009 at 10:16 A.M.