Bill Text: SC H4371 | 2023-2024 | 125th General Assembly | Introduced
Bill Title: Active duty military income tax deduction
Spectrum: Moderate Partisan Bill (Republican 18-2)
Status: (Introduced - Dead) 2023-04-26 - Referred to Committee on Ways and Means [H4371 Detail]
Download: South_Carolina-2023-H4371-Introduced.html
South Carolina General Assembly
125th Session, 2023-2024
Bill 4371
Indicates Matter Stricken
Indicates New Matter
(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)
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 2022.
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This web page was last updated on April 26, 2023 at 11:27 AM
