South Carolina General Assembly
125th Session, 2023-2024

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H. 3421


General Bill
Sponsors: Reps. Lawson, McCravy, Chapman, Taylor and Pope
Companion/Similar bill(s): 3416, 5091
Document Path: LC-0111SA23.docx

Introduced in the House on January 10, 2023
Currently residing in the House Committee on Ways and Means

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 164)
1/10/2023 House Referred to Committee on Ways and Means (House Journal-page 164)

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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 first responder 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

   (11) South Carolina gross income does not include wages earned by a first responder while performing the duties of a first responder. For the purposes of this item, "first responder" means an emergency medical services provider, a law enforcement officer, including 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, a fire department worker, or a 911 dispatcher directly engaged in examining, treating, or directing persons during an emergency.

SECTION 2.   This act takes effect upon approval by the Governor.


This web page was last updated on May 28, 2024 at 12:51 PM