Bill Text: SC S0571 | 2013-2014 | 120th General Assembly | Introduced
Bill Title: Income tax exemption for disabled veterans
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2013-04-09 - Referred to Committee on Finance [S0571 Detail]
Download: South_Carolina-2013-S0571-Introduced.html
A BILL
TO AMEND SECTION 12-37-220 OF THE 1976 CODE, RELATING TO A TAX EXEMPTION FOR A DISABLED VETERAN, TO PROVIDE THAT THE TAX EXEMPTION IS ALLOWED TO THE SURVIVING SPOUSE OF THE PERSON ON ONE PRIVATE PASSENGER VEHICLE OWNED OR LEASED BY THE SPOUSE FOR THEIR LIFETIME OR UNTIL THE REMARRIAGE OF THE SURVIVING SPOUSE.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-37-220(B)(3) of the 1976 Code is amended to read:
"(B)(3) Two private passenger vehicles owned or leased by any disabled veteran designated by the veteran for which special license tags have been issued by the Department of Motor Vehicles under the provisions of Sections 56-3-1110 to 56-3-1130 or, in lieu of the license, if the veteran has a certificate signed by the county service officer or the Veterans Administration of the total and permanent disability which must be filed with the Department of Motor Vehicles. The exemption extends to the surviving spouse of the person on one private passenger vehicle owned or leased by the spouse for their lifetime or until the remarriage of the surviving spouse."
SECTION 2. This act takes effect upon approval by the Governor.
