South Carolina General Assembly
119th Session, 2011-2012

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H. 3194

STATUS INFORMATION

General Bill
Sponsors: Reps. Pope, Tallon, Hixon, D.C. Moss, G.R. Smith, Simrill, Viers and Atwater
Document Path: l:\council\bills\dka\3160sd11.docx
Companion/Similar bill(s): 1116, 3193

Introduced in the House on January 11, 2011
Introduced in the Senate on May 3, 2011
Last Amended on April 28, 2011
Currently residing in the Senate Committee on Finance

Summary: Income tax deduction

HISTORY OF LEGISLATIVE ACTIONS 

     Date      Body   Action Description with journal page number
-------------------------------------------------------------------------------
  12/14/2010  House   Prefiled
  12/14/2010  House   Referred to Committee on Ways and Means
   1/11/2011  House   Introduced and read first time (House Journal-page 78)
   1/11/2011  House   Referred to Committee on Ways and Means 
                        (House Journal-page 79)
   1/19/2011  House   Member(s) request name added as sponsor: Viers
    3/2/2011  House   Member(s) request name added as sponsor: Atwater
    4/6/2011  House   Committee report: Favorable with amendment Ways and 
                        Means (House Journal-page 59)
    4/7/2011          Scrivener's error corrected
   4/13/2011  House   Debate adjourned until Thursday, April 14, 2011 
                        (House Journal-page 65)
   4/14/2011  House   Requests for debate-Rep(s). Bedingfield, Crawford, GR 
                        Smith, Nanney, Stringer, and Loftis 
                        (House Journal-page 13)
   4/14/2011  House   Requests for debate removed-Rep(s). Bedingfield and GR 
                        Smith (House Journal-page 32)
   4/14/2011  House   Requests for debate-Rep(s). Weeks, Skelton,  and Hiott 
                        (House Journal-page 33)
   4/28/2011  House   Requests for debate removed-Rep(s). GR Smith, 
                        Bedingfield, Nanney, Stringer, Skelton, Hiott, and 
                        Loftis (House Journal-page 39)
   4/28/2011  House   Amended (House Journal-page 61)
   4/28/2011  House   Read second time (House Journal-page 61)
   4/28/2011  House   Roll call Yeas-106  Nays-0 (House Journal-page 61)
   4/28/2011  House   Unanimous consent for third reading on next legislative 
                        day (House Journal-page 63)
   4/29/2011  House   Read third time and sent to Senate (House Journal-page 3)
    5/3/2011  Senate  Introduced and read first time (Senate Journal-page 20)
    5/3/2011  Senate  Referred to Committee on Finance (Senate Journal-page 20)

View the latest legislative information at the LPITS web site

VERSIONS OF THIS BILL

12/14/2010
4/6/2011
4/7/2011
4/28/2011

(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

Indicates Matter Stricken

Indicates New Matter

AMENDED

April 28, 2011

H. 3194

Introduced by Reps. Pope, Tallon, Hixon, D.C. Moss, G.R. Smith, Simrill, Viers and Atwater

S. Printed 4/28/11--H.

Read the first time January 11, 2011.

            

A BILL

TO AMEND SECTION 12-6-1140, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO DEDUCTIONS ALLOWED FROM SOUTH CAROLINA TAXABLE INCOME OF AN INDIVIDUAL FOR PURPOSES OF THE SOUTH CAROLINA INCOME TAX ACT, SO AS TO ALLOW A MAXIMUM THREE THOUSAND DOLLAR A YEAR DEDUCTION FOR VOLUNTEER STATE CONSTABLES DESIGNATED BY THE STATE LAW ENFORCEMENT DIVISION AS STATE CONSTABLES AND TO PROVIDE THE ELIGIBILITY REQUIREMENTS FOR THIS DEDUCTION.

Amend Title To Conform

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

SECTION    1.    A.        Section 12-6-1140(10)(a) of the 1976 Code, as last amended by Act 116 of 2007, is further amended to read:

"(a)    A deduction calculated as provided in this item for a volunteer firefighter, rescue squad member, volunteer member of a Hazardous Materials (HAZMAT) Response Team, reserve police officer, Department of Natural Resources deputy enforcement officer, or a member of the State Guard, or a volunteer state constable appointed pursuant to Section 23-1-60 for the purpose of assisting named law enforcement agencies and who has been designated by the State Law Enforcement Division as a state constable not otherwise eligible for this exemption."

B.        Section 12-6-1140(10)(c) of the 1976 Code, as last amended by Act 116 of 2007, is further amended by adding at the end:

"(v)    In the case of a volunteer state constable and in lieu of minimum points determining eligibility, this deduction is allowed only if the volunteer state constable completes a minimum logged service time of two hundred forty hours per year and has been designated by the State Law Enforcement Division as a state constable before the taxable year for which the deduction is first claimed and if the volunteer state constable is current with the required SLED approved annual training for constables for the most recently completed fiscal year as evidenced by a copy of the documentation provided SLED of this annual training filed with the volunteer state constable's state income tax return."

SECTION    2.    This act takes effect upon approval by the Governor and applies for taxable years beginning after 2010.

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