South Carolina General Assembly
105th Session, 1983-1984

Bill 752

                    Current Status

Bill Number:               752
Ratification Number:       345
Act Number:                314
Introducing Body:          Senate
Subject:                   Relating to items not included in gross
                           income
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(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

(A314, R345, S752)

AN ACT TO AMEND SECTION 12-7-560, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO ITEMS NOT INCLUDED IN GROSS INCOME, SO AS TO EXCLUDE SOCIAL SECURITY AND RAILROAD RETIREMENT BENEFITS FROM STATE INCOME TAX.

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

Benefits excluded from state income tax

SECTION 1. Section 12-7-560 of the 1976 Code, as last amended by Subsection B, Section 29, Part II, of Act 151 of 1983, is further amended by adding a new item appropriately numbered to read:

"( ) Benefits received under Title II of the Social Security Act and benefits received under sections 3(a), 4(a), or 4(f) of theRailroad Retirement Act of 1974."

Time effective

SECTION 2. This act is effective for tax years beginning after December 31, 1983.