South Carolina General Assembly
125th Session, 2023-2024

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H. 3416


General Bill
Sponsors: Reps. B.L. Cox, Pope, Beach, Kilmartin, White, Oremus, Guffey and O'Neal
Companion/Similar bill(s): 3421
Document Path: LC-0110SA23.docx

Introduced in the House on January 10, 2023
Currently residing in the House

Summary: Income tax exemption


Date Body Action Description with journal page number
12/8/2022 House Prefiled
12/8/2022 House Referred to Committee on Ways and Means
1/10/2023 House Introduced and read first time (House Journal-page 162)
1/10/2023 House Referred to Committee on Ways and Means (House Journal-page 162)
1/11/2023 House Member(s) request name added as sponsor: Beach
1/26/2023 House Member(s) request name added as sponsor: Kilmartin, White, Oremus
4/5/2023 House Member(s) request name added as sponsor: Guffey, O'Neal

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A bill

to amend the South Carolina Code of Laws by amending Section 12-6-1120, relating to gross income, so as to exclude certain law enforcement wages.

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

SECTION 1.   Section 12-6-1120 of the S.C. Code is amended by adding an item to read:

   (11) South Carolina gross income does not include wages earned by a law enforcement officer while performing the duties of a law enforcement officer. For the purposes of this item, "law enforcement officer" means an officer or employee of the United States, a state, political subdivision of a state, or the District of Columbia, who is authorized to enforce laws.

SECTION 2.   This act takes effect upon approval by the Governor and first applies to tax years after 2022.


This web page was last updated on April 5, 2023 at 3:32 PM