South Carolina General Assembly
124th Session, 2021-2022

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Indicates Matter Stricken
Indicates New Matter

H. 3380

STATUS INFORMATION

General Bill
Sponsors: Reps. Jones, Magnuson, V.S. Moss, Pope and McCabe
Document Path: l:\council\bills\nbd\11075dg21.docx

Introduced in the House on January 12, 2021
Currently residing in the House Committee on Ways and Means

Summary: Income tax deductions

HISTORY OF LEGISLATIVE ACTIONS 

     Date      Body   Action Description with journal page number
-------------------------------------------------------------------------------
   12/9/2020  House   Prefiled
   12/9/2020  House   Referred to Committee on Ways and Means
   1/12/2021  House   Introduced and read first time (House Journal-page 177)
   1/12/2021  House   Referred to Committee on Ways and Means 
                        (House Journal-page 177)

View the latest legislative information at the website

VERSIONS OF THIS BILL

12/9/2020

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

A BILL

TO AMEND SECTION 12-6-1140, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO DEDUCTIONS FROM THE STATE INDIVIDUAL INCOME TAX, SO AS PROVIDE A DEDUCTION FOR ANY INCOME ATTRIBUTABLE TO A PERSON WHO SERVED AS A VOLUNTEER FIRST RESPONDER DURING THE TAX YEAR.

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

SECTION    1.    Section 12-6-1140 of the 1976 Code, as last amended by Act 88 of 2019, is further amended by adding an appropriately numbered item at the end to read:

    "( )    twenty dollars for each hour a person serves without pay as a first responder during the tax year. For purposes of this item, 'first responder' means any person designated or trained to respond to an emergency, including, but not limited to, law enforcement, firefighters, peace officers, emergency medical technicians or paramedics. The deduction allowed by this item may not exceed forty thousand dollars for each taxpayer listed on a return with each eligible individual's deduction calculated separately. A person may not claim the deduction allowed by this item and the deduction allowed pursuant to item (10). The department may adopt rules and promulgate regulations to implement the provisions of this item, including requiring proof of eligibility and hours served."

SECTION    2.    This act takes effect upon approval by the Governor and first applies to tax years beginning after 2020.

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This web page was last updated on January 26, 2021 at 10:23 AM