S0547: EMS preretirement benefit

Legislative Summary

Amend The South Carolina Code Of Laws By Amending Section 1-3-470, Relating To Lowering Flags Upon Death In Line Of Duty, So As To Add An Emergency Medical Technician; By Amending Sections 9-1-1770 And 9-11-120, Relating To The Preretirement Death Benefit Program Under The South Carolina Retirement System And The Police Officers Retirement System, Respectively, So As To Provide For A Death Benefit For Emergency Medical Technicians, Law Enforcement Officers, And Firefighters Killed In The Line Of Duty, To Provide For The Amount Of The Benefit, To Provide Who Shall Receive The Death Benefit Payment, And To Provide The Source Of The Revenue For The Payment; By Adding Section 12-6-1172 So As To Allow A South Carolina Income Tax Deduction Of All Military Retirement Or First Responder Retirement Income; By Amending Section 12-6-1170, Relating To The Retirement Income 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.