A bill

 

TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-6-1140, RELATING TO INCOME TAX DEDUCTIONS, SO AS TO PROVIDE FOR AN INCOME TAX DEDUCTION FOR ONE HUNDRED PERCENT OF CERTAIN RETIREMENT INCOME FROM WORKING AS A 911 PROFESSIONAL; AND BY ADDING SECTION 23-47-85 SO AS TO PROVIDE THAT A 911 PROFESSIONAL IS A FIRST RESPONDER ENTITLED TO ALL BENEFITS THAT ACCRUE TO FIRST RESPONDERS.

 

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

 

SECTION 1.  Section 12-6-1140 of the S.C. Code is amended by adding:

 

    (15) one hundred percent of retirement income received from working as a 911 professional.

 

SECTION 2.  Chapter 47, Title 23 of the S.C. Code is amended by adding:

 

    Section 23-47-85.  A 911 professional is a first responder entitled to all benefits that accrue to first responders employed by the State and its local governing bodies.

 

SECTION 3.  This act takes effect upon approval by the Governor.

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