A bill

 

TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-6-1140, RELATING TO INCOME TAX DEDUCTIONS, SO AS TO DEDUCT TAXABLE INCOME RECEIVED AS THE RESULT OF EMPLOYMENT AS AN ACTIVE-DUTY SERVICE MEMBER OF THE UNITED STATES ARMED FORCES.

 

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

 

SECTION 1.  Section 12-6-1140 of the S.C. Code is amended by adding:

 

    (15) taxable income received as the result of employment as an active-duty service member of the United States Armed Forces who is a resident of this State. For the purposes of this item, "active-duty" means full-time duty status in the active uniformed service of the United States, including members of the National Guard and Reserve on active-duty orders pursuant to U.S.C. Section 1209 and 1211.

 

SECTION 2.  This act takes effect upon approval by the Governor and first applies to income tax years after 2024.

----XX----