South Carolina H 4175: Police income tax exclusion

Bill Text

2025-2026 Bill 4175 Text of Previous Version (Mar. 06, 2025) - South Carolina Legislature Online 

South Carolina General Assembly
126th Session, 2025-2026

Bill 4175

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 ADDING SECTION 
12-6-1125 SO AS TO EXCLUDE WAGES EARNED BY A LAW ENFORCEMENT OFFICER FROM THE 
CALCULATION OF SOUTH CAROLINA GROSS INCOME AND TO PROHIBIT THE WITHHOLDING OF TAXES 
ON SUCH WAGES.

Be it enacted by the 
General Assembly of the State of South Carolina:

SECTION 1. Article 9, Chapter 6, Title 12 of the S.C. Code is 
amended by adding:

 Section 
12-6-1125. Notwithstanding any other provision of law, wages earned by a law 
enforcement officer while performing the duties of a law enforcement officer 
must not be included in the computation of South Carolina gross income. 
Further, no income taxes may be withheld on such wages of a law enforcement 
officer. For the purposes of this item, "law enforcement officer" means an 
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.

SECTION 2. This act takes effect upon approval 
by the Governor and first applies to tax years beginning after 2024.

----XX----

This web page was last updated on March 06, 2025 at 12:23 PM