South Carolina General Assembly
117th Session, 2007-2008

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Indicates Matter Stricken
Indicates New Matter

S. 136

STATUS INFORMATION

General Bill
Sponsors: Senators Mescher, Knotts and Bryant
Document Path: l:\s-res\wcm\004cons.mrh.doc
Companion/Similar bill(s): 240, 3431

Introduced in the Senate on January 9, 2007
Currently residing in the Senate Committee on Finance

Summary: Volunteer state constables

HISTORY OF LEGISLATIVE ACTIONS

     Date      Body   Action Description with journal page number
-------------------------------------------------------------------------------
   12/6/2006  Senate  Prefiled
   12/6/2006  Senate  Referred to Committee on Finance
    1/9/2007  Senate  Introduced and read first time SJ-85
    1/9/2007  Senate  Referred to Committee on Finance SJ-85

View the latest legislative information at the LPITS web site

VERSIONS OF THIS BILL

12/6/2006

(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

A BILL

TO AMEND SECTION 12-6-1140 OF THE 1976 CODE, RELATING TO DEDUCTIONS FROM INDIVIDUAL TAXATION, TO PROVIDE VOLUNTEER STATE CONSTABLES A DEDUCTION IN COMPUTING STATE TAXABLE INCOME.

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:

"(10)    three thousand dollars for a volunteer firefighter, rescue squad member, or volunteer member of a Hazardous Materials (HAZMAT) Response Team, or a volunteer state constable performing duties pursuant to his appointment under Section 23-1-60, 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 A volunteer firefighter, rescue squad member, or volunteer member of a HAZMAT Response Team must earning earn a minimum number of points pursuant to Section 23-9-190 to be is eligible for this deduction."

SECTION    2.    This act takes effect upon approval by the Governor and applies beginning with tax year 2007.

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