South Carolina H 3461: Income tax exemption

Bill Text

2025-2026 Bill 3461 Text of Previous Version (Dec. 06, 2024) - South Carolina Legislature Online 

South Carolina General Assembly
126th Session, 2025-2026

Bill 3461

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 12-6-1120, RELATING TO GROSS INCOME, SO AS TO EXCLUDE CERTAIN FIRST 
RESPONDER WAGES.

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

SECTION 1. Section 12-6-1120 of the S.C. Code is amended by 
adding:

 (12) South 
Carolina gross income does not include wages earned by a first responder while 
performing the duties of a first responder. For the purposes of this item, 
"first responder" means an emergency medical services provider, a law 
enforcement officer, including 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, a fire department worker, or a 911 dispatcher 
directly engaged in examining, treating, or directing persons during an 
emergency.

SECTION 2. This act takes effect upon approval 
by the Governor.

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This web page was last updated on December 06, 2024 at 12:03 PM