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 INCOME.

 

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 income 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 fighter, 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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