H 3997

South Carolina General Assembly
126th Session, 2025-2026
Bill 3997
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 12-6-1140, RELATING TO INCOME TAX DEDUCTIONS FOR FIRST
RESPONDERS, SO AS TO INCLUDE COUNTY AND MUNICIPAL PUBLIC WORKS EMPLOYEES WHO
MAY BE DEPLOYED IN EMERGENCIES; BY AMENDING SECTION 12-37-220, RELATING TO
PROPERTY TAX EXEMPTIONS, SO AS TO INCLUDE THE SURVIVING SPOUSES OF COUNTY AND
MUNICIPAL PUBLIC WORKS EMPLOYEES KILLED WHILE DEPLOYED IN EMERGENCIES; BY
AMENDING SECTION 42-7-90, RELATING TO THE DEFINITION OF "FIRST RESPONDER" FOR
PURPOSES OF RECEIVING WORKERS' COMPENSATION AWARD PAYMENTS BY THE STATE
ACCIDENT FUND, SO AS TO INCLUDE COUNTY AND MUNICIPAL PUBLIC WORKS EMPLOYEES WHO
MAY BE DEPLOYED IN EMERGENCIES; AND BY AMENDING SECTION 44-130-20, RELATING TO
THE DEFINITION OF "FIRST RESPONDER" IN THE SOUTH CAROLINA OVERDOSE PREVENTION
ACT, SO AS TO INCLUDE COUNTY AND MUNICIPAL PUBLIC WORKS EMPLOYEES WHO MAY BE
DEPLOYED IN EMERGENCIES.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1.  Section 12-6-1140(10)(a) of
the S.C. Code is 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, a member of the State Guard, a
county or municipal public works employee who may be deployed in emergencies,
or a volunteer state constable appointed pursuant to Section 23-1-60 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.
SECTION 2.  Section 12-37-220(B)(1)(f)(iii)
of the S.C. Code is amended to read:
    (iii) "qualified surviving spouse" means the surviving spouse of an
individual described in subsubitem (i) while remaining unmarried, who resides
in the house, and who owns the house in fee or for life. Qualified surviving
spouse also means the surviving spouse of an individual described in subsubitem
(i) whose deceased spouse met the requirements to obtain the exemption allowed
by this item regardless of whether the deceased spouse applied, filed for, or
claimed the exemption, while remaining unmarried, who resides in the house, and
who owns the house in fee or for life. Qualified surviving spouse also means
the surviving spouse of a member of the Armed Forces of the United States who
was killed in action, the surviving spouse of a county or
municipal public works employee who was killed while deployed in an emergency, or
the surviving spouse of a law enforcement officer or firefighter who died in
the line of duty as a law enforcement officer or firefighter, as these terms
are further defined in Section 23-23-10 and Chapter 80, Title 40, if the
surviving spouse remains unmarried, resides in the house, and has acquired
ownership of the house in fee or for life;
SECTION 3.  Section 42-7-90(3)(a) of the
S.C. Code is amended to read:
    (a) For the purposes of this item, the term "first responder" means:
  (i) an emergency medical technician as
defined in Section 44-61-20(12);
  (ii) a law enforcement officer as
defined in Section 23-23-10(E)(1);
  (iii) a corrections officer as
described in Section 23-1-145 or Section 24-1-280;
  (iv) reserves as defined in Section
23-28-10(A);
  (v) constables appointed pursuant to
Section 23-1-60;
  (vi) a fire department worker who
serves on a paid or voluntary basis for a firefighting agency, fire department,
or a volunteer fire department and who performs duties related to rescue, fire
suppression, and public safety;  or
  (vii) a coroner as defined in Section
17-5-5(3) or a deputy coroner as defined in Section 17-5-5(5) who directly
engages in examining, treating, or directing persons during an emergency.; or
  (viii) a county or municipal public
works employee who may be deployed in emergencies.
SECTION 4.  Section 44-130-20(5) of the
S.C. Code is amended to read:
    (5) "First responder" means an emergency medical services provider, a
law enforcement officer, a county or municipal public
works employee who may be deployed in emergencies, or a fire department
worker directly engaged in examining, treating, or directing persons during an
emergency.
SECTION
5.  This act takes effect upon approval by the Governor.
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This web page was last updated on February 13, 2025 at 11:32 AM