South Carolina H 3907: Honor our First Responders Act

Bill Text

2025-2026 Bill 3907 Text of Previous Version (Mar. 26, 2025) - South Carolina Legislature Online 

South Carolina General Assembly
126th Session, 2025-2026

Bill 3907

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 ENACTING THE 
"HONOR OUR FIRST RESPONDERS ACT" BY ADDING SECTION 38-71-300 SO AS TO PROVIDE 
THAT AN INDIVIDUAL OR GROUP HEALTH PLAN MUST PROVIDE COVERAGE UNDER THE SAME 
TERMS AND CONDITIONS TO THE SPOUSE OR DEPENDENT OF A FIRST RESPONDER COVERED BY 
SUCH A PLAN IN CERTAIN CIRCUMSTANCES; BY AMENDING SECTION 1-3-470, RELATING TO 
LOWERING FLAGS UPON DEATH IN THE LINE OF DUTY, SO AS TO ADD AN EMERGENCY 
MEDICAL TECHNICIAN; BY ADDING SECTION 12-6-1172 SO AS TO PROVIDE FOR A FIRST 
RESPONDER RETIREMENT INCOME DEDUCTION; BY AMENDING SECTION 12-6-1170, RELATING 
TO THE RETIREMENT INCOME TAX DEDUCTION, SO AS TO MAKE A CONFORMING CHANGE; BY 
AMENDING SECTION 12-37-220, RELATING TO GENERAL EXEMPTION FROM TAXES, SO AS TO 
PROVIDE THAT A QUALIFIED SURVIVING SPOUSE ALSO MEANS CERTAIN SURVIVING SPOUSES 
OF EMERGENCY MEDICAL TECHNICIANS; AND BY AMENDING SECTION 59-111-110, RELATING 
TO WAIVED TUITION, SO AS TO PROVIDE THAT THE CHILDREN OF CERTAIN EMERGENCY 
MEDICAL TECHNICIANS ALSO QUALIFY FOR CERTAIN WAIVED TUITION.

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

SECTION 1. This act may be cited as the "Honor Our First Responders Act."

SECTION 2. Article 1, Chapter 71, Title 38 of the S.C. Code is 
amended by adding:

 Section 
38-71-300. If an individual or group health plan provides coverage for spouses 
or dependent children of a beneficiary, the plan must provide coverage under 
the same terms and conditions to the spouse or dependent of a first responder 
covered by such a plan or plans whose death was a natural and proximate result 
of an injury by external accident or violence incurred while undergoing a 
hazard peculiar to the first responder's employment as an emergency medical 
technician, law enforcement officer, or firefighter while in the actual 
performance of his duty, provided that his death is not the result of the first 
responder's wilful negligence, suicide, or intentionally self-inflicted bodily 
injury, after January 1, 2025, under that plan or plans and the insurer is 
responsible for paying the full premium for twenty-four months.

SECTION 3. Section 1-3-470 of the S.C. Code is amended to read:

 Section 
1-3-470. The Governor on the day of burial or other service for any firefighter, or law enforcement officer, or emergency medical technician in this State who died 
in the line of duty shall order all flags on state buildings to be flown at 
half-mast in tribute to the deceased firefighter, or law enforcement officer, or 
emergency medical technician. The Governor shall also request that flags 
over the buildings of the political subdivisions of this State similarly be 
flown at half-mast for this purpose.

SECTION 4. Article 9, Chapter 6, Title 12 of the S.C. Code is 
amended by adding:

 Section 
12-6-1172. (A) As used in this 
section:

 (1) 
"First responder" means a person who is paid from public funds to serve as a 
law enforcement officer, firefighter, emergency medical technician, or peace 
officer, who is trained to respond to an emergency, and whose public service 
and public employer are of the type that qualify the person to be a member in 
the South Carolina Police Officers Retirement System, or otherwise would 
qualify the person to be a member if the State of South Carolina was the 
employer. First responder does not include magistrates, judges, or coroners.

 (2) 
"Retirement income" means the total of all otherwise taxable income not subject 
to a penalty for premature distribution received by the taxpayer or the 
taxpayer's surviving spouse in a taxable year from a qualified military 
retirement plan or qualified first responder retirement plan. For purposes of a 
surviving spouse, "military retirement income" also includes a retirement 
benefit plan and dependent indemnity compensation related to the deceased 
spouse's military service.

 (B) 
An individual taxpayer who has military retirement income or first responder 
retirement income, each year may deduct all military retirement income and 
first responder retirement income that is included in South Carolina taxable 
income.

 (C) A 
surviving spouse receiving military retirement income or first responder 
retirement income that is attributable to the deceased spouse shall apply this 
deduction in the same manner that the deduction applied to the deceased spouse.

 (D) 
The department may require the taxpayer to provide information necessary for 
proper administration of this section.

SECTION 5. Section 12-6-1170(C) of the S.C. Code is amended to 
read:

 (C)(1) Notwithstanding any other 
provision of this section, if a taxpayer claim