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.

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