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SC H4371

SC H4371
Active duty military income tax deduction


summary

Introduced
04/26/2023
In Committee
04/26/2023
Crossed Over
Passed
Dead
05/09/2024

Introduced Session

125th General Assembly

Bill Summary

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.

AI Summary

This bill amends the South Carolina Code of Laws to allow for a deduction from taxable income for income received by active-duty members of the United States Armed Forces who are residents of the state. The term "active-duty" is defined as 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. The bill takes effect upon approval by the Governor and first applies to income tax years after 2022.

Committee Categories

Budget and Finance

Sponsors (20)

Last Action

Referred to Committee on Ways and Means (on 04/26/2023)

bill text


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