A BILL TO AMEND SECTION 1261140, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO DEDUCTIONS ALLOWED FROM SOUTH CAROLINA TAXABLE INCOME OF AN INDIVIDUAL FOR PURPOSES OF THE SOUTH CAROLINA INCOME TAX ACT, SO AS TO ALLOW A MAXIMUM THREE THOUSAND DOLLAR A YEAR DEDUCTION FOR VOLUNTEER STATE CONSTABLES DESIGNATED BY THE STATE LAW ENFORCEMENT DIVISION AS STATE CONSTABLES AND TO PROVIDE THE ELIGIBILITY REQUIREMENTS FOR THIS DEDUCTION. Be it enacted by the General Assembly of the State of South Carolina: SECTION 1. A. Section 1261140(10)(a) of the 1976 Code, as last amended by Act 116 of 2007, is further amended to read: A deduction calculated as provided in this item for a “(a) volunteer firefighter, rescue squad member, volunteer member of a Hazardous Materials (HAZMAT) Response Team, reserve police officer, Department of Natural Resources deputy enforcement officer, or a member of the State Guard, or a volunteer state constable appointed pursuant to Section 23160 for the purpose of assisting named law enforcement agencies and who has been designated by the State Law Enforcement Division as a state constable not otherwise eligible for this exemption.” B. Section 1261140(10)(c) of the 1976 Code, as last amended by Act 116 of 2007, is further amended by adding at the end:
A BILL TO AMEND SECTION 1261140, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO DEDUCTIONS ALLOWED FROM SOUTH CAROLINA TAXABLE INCOME OF AN INDIVIDUAL FOR PURPOSES OF THE SOUTH CAROLINA INCOME TAX ACT, SO AS TO ALLOW A MAXIMUM THREE THOUSAND DOLLAR A YEAR DEDUCTION FOR VOLUNTEER STATE CONSTABLES DESIGNATED BY THE STATE LAW ENFORCEMENT DIVISION AS STATE CONSTABLES AND TO PROVIDE THE ELIGIBILITY REQUIREMENTS FOR THIS DEDUCTION. Be it enacted by the General Assembly of the State of South Carolina: SECTION 1. A. Section 1261140(10)(a) of the 1976 Code, as last amended by Act 116 of 2007, is further amended to read: “(a) A deduction calculated as provided in this item for a volunteer firefighter, rescue squad member, volunteer member of a Hazardous Materials (HAZMAT) Response Team, reserve police officer, Department of Natural Resources deputy enforcement officer, or a member of the State Guard, or a volunteer state constable appointed pursuant to Section 23160 for the purpose of assisting named law enforcement agencies and who has been designated by the State Law Enforcement Division as a state constable not otherwise eligible for this exemption.” B. Section 1261140(10)(c) of the 1976 Code, as last amended by Act 116 of 2007, is further amended by adding at the end:
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