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Bill > H3461


SC H3461

SC H3461
Income tax exemption


summary

Introduced
01/14/2025
In Committee
01/14/2025
Crossed Over
Passed
Dead

Introduced Session

126th General Assembly

Bill Summary

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.

AI Summary

This bill amends South Carolina's tax code to create a new income tax exemption for first responders by excluding their wages from state gross income calculations. Specifically, the bill defines "first responder" broadly to include emergency medical services providers, law enforcement officers from various levels of government, fire department workers, and 911 dispatchers who are directly involved in emergency response activities. This means that wages earned by these professionals while performing their official duties would be free from state income tax, potentially providing a financial benefit and recognition for the critical and often dangerous work these public safety personnel perform. The tax exemption would take effect immediately upon receiving approval from the Governor, offering a potential incentive to retain and attract first responders in the state by providing them with a modest tax break.

Committee Categories

Budget and Finance

Sponsors (2)

Last Action

Referred to Committee on Ways and Means (on 01/14/2025)

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