Bill > H4175

This bill proposes to amend South Carolina's tax code by creating a new provision that completely exempts wages earned by law enforcement officers from state income tax calculations. Specifically, the bill defines a "law enforcement officer" as any 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. Under this proposed legislation, not only would these wages be excluded from the computation of South Carolina gross income, but no income taxes would be withheld from such wages. The tax exemption would take effect upon the Governor's approval and would first apply to tax years beginning after 2024, meaning law enforcement officers would start seeing this tax benefit in the 2025 tax year. This bill appears aimed at providing a financial incentive and recognition for law enforcement professionals by offering them a complete state income tax exemption for their work-related earnings.

Budget and Finance

https://www.scstatehouse.gov/billsearch.php?billnumbers=4175&session=126&summary=B