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H. 4785
STATUS INFORMATION
General Bill
Sponsors: Reps. Jones, Oremus, Clyburn, Trantham and Ridgeway
Document Path: l:\council\bills\nbd\11304dg20.docx
Introduced in the House on January 14, 2020
Currently residing in the House Committee on Ways and Means
Summary: Income tax deduction
HISTORY OF LEGISLATIVE ACTIONS
Date Body Action Description with journal page number
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12/11/2019 House Prefiled
12/11/2019 House Referred to Committee on Ways and Means
1/14/2020 House Introduced and read first time (House Journal-page 103)
1/14/2020 House Referred to Committee on Ways and Means
(House Journal-page 103)
1/16/2020 House Member(s) request name added as sponsor: Trantham
3/4/2020 House Member(s) request name added as sponsor: Ridgeway
View the latest legislative information at the website
VERSIONS OF THIS BILL
TO AMEND SECTION 12-6-1140, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO DEDUCTIONS FROM THE STATE INDIVIDUAL INCOME TAX, SO AS PROVIDE A DEDUCTION FOR ANY INCOME ATTRIBUTABLE TO A PERSON WHO SERVED AS A VOLUNTEER FIRST RESPONDER DURING THE TAX YEAR.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-6-1140 of the 1976 Code, as last amended by Act 266 of 2018, is further amended by adding an appropriately numbered item at the end to read:
"( ) twenty dollars for each hour a person serves without pay as a first responder during the tax year. For purposes of this item, 'first responder' means any person designated or trained to respond to an emergency, including, but not limited to, law enforcement, firefighters, peace officers, emergency medical technicians or paramedics. The deduction allowed by this item may not exceed forty thousand dollars for each taxpayer listed on a return with each eligible individual's deduction calculated separately. A person may not claim the deduction allowed by this item and the deduction allowed pursuant to item (10). The department may adopt rules and promulgate regulations to implement the provisions of this item, including requiring proof of eligibility and hours served."
SECTION 2. This act takes effect upon approval by the Governor and first applies to tax years beginning after 2019.
This web page was last updated on
March 4, 2020 at 11:34 AM