Excludes wages of law enforcement officers from South Carolina gross income and prohibits tax withholding on these wages.

This bill amends the South Carolina Code to exclude wages earned by law enforcement officers from the calculation of South Carolina gross income. It also prohibits the withholding of income taxes on these wages. The definition of "law enforcement officer" includes officers or employees authorized to enforce laws at the federal, state, or local level. The act takes effect upon approval by the Governor and applies to tax years beginning after 2024.

Excludes wages of law enforcement officers from South Carolina gross income and prohibits tax withholding on these wages.

This bill amends the South Carolina Code to exclude wages earned by law enforcement officers from the calculation of South Carolina gross income. It also prohibits the withholding of income taxes on these wages. The definition of "law enforcement officer" includes officers or employees authorized to enforce laws at the federal, state, or local level. The act takes effect upon approval by the Governor and applies to tax years beginning after 2024.