H4534: First responder spouse tax exemption

Legislative Summary

Amend The South Carolina Code Of Laws By Adding Section 12-6-1172 So As To Provide For A First Responder Retirement Income Deduction; By Amending Section 12-6-1140, Relating To Income Tax Deductions, So As To Provide An Income Tax Deduction For Certain Surviving Spouses Of First Responders; 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 Property Tax Exemptions, So As To Provide That A Qualified Surviving Spouse Also Means Certain Surviving Spouses Of Emergency Medical Technicians; And By Amending Section 12-36-2510, Relating To Certain Sales Tax Certificates, So As To Require The Department Of Revenue To Issue An Honor Card To A Qualified Surviving Spouse.