Bill Text: SC H5203 | 2015-2016 | 121st General Assembly | Introduced
Bill Title: Income tax deductions
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2016-04-13 - Referred to Committee on Ways and Means [H5203 Detail]
Download: South_Carolina-2015-H5203-Introduced.html
A BILL
TO AMEND SECTION 12-6-1140, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO DEDUCTIONS FROM THE SOUTH CAROLINA INDIVIDUAL INCOME TAX, SO AS TO PROVIDE A DEDUCTION EQUAL TO THE TAXPAYER'S INCOME FOR A TAXPAYER WHO IS THE SURVIVING SPOUSE OF A LAW ENFORCEMENT OFFICER WHO IS KILLED IN THE LINE OF DUTY FOR A PERIOD OF FIVE YEARS.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-6-1140 of the 1976 Code, as last amended by Act 134 of 2014, is further amended by adding an appropriately numbered item to read:
"( ) a deduction equal to the taxpayer's income for a taxpayer who is the surviving spouse of a law enforcement officer who is killed in the line of duty. The deduction allowed pursuant to this item first applies in the tax year in which the law enforcement officer is killed and the four succeeding years thereafter."
SECTION 2. This act takes effect upon approval by the Governor and applies to income tax years beginning after 2015.
