South Carolina 2025-2026 Regular Session

South Carolina House Bill H3997

Introduced
2/13/25  

Caption

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.

Impact

The bill will lead to significant changes in state law by broadening the scope of who qualifies as a first responder and, consequently, will provide additional support mechanisms for public works employees. This expansion is likely to affect the income tax structure positively for those qualifying under the new definitions, thereby offering financial relief to municipal employees involved in emergency services. Additionally, the proposed property tax exemptions for surviving spouses of public works employees killed in the line of duty adds a layer of security for families impacted by such tragedies.

Summary

House Bill 3997 is a proposed amendment to the South Carolina Code of Laws that seeks to expand the definition of 'first responder' to include county and municipal public works employees who may be deployed during emergencies. The bill outlines several amendments aimed at providing these workers with similar benefits currently available to traditional first responders such as firefighters, police officers, and EMTs. Specifically, it aims to include these public works employees in tax deductions and workers' compensation considerations, recognizing their essential role in emergency response situations.

Contention

One of the main points of contention surrounding HB 3997 revolves around the inclusion of public works employees in the definition of first responders. Proponents argue that these individuals play a crucial role during emergencies, similar to more traditionally recognized first responders. However, there may be concerns related to funding for the expanded benefits and whether this could lead to increased tax burdens on local governments or a dilution of benefits for existing first responders. Addressing such financial implications could be a focal point during discussions and voting concerning the bill.

Companion Bills

No companion bills found.

Previously Filed As

SC H3461

Income tax exemption

SC SB2652

First responders; include county and municipal road workers as eligible for death and disability benefits.

SC H3289

Statewide telecommunications system

SC SB1138

Relating to first responder policies for emergencies occurring at a group home in certain municipalities and counties.

SC H3416

Income tax deduction

SC H5161

911 professional benefits

SC H5091

Animal Control Officers

SC H3495

Inspector General

SC H3860

Opioid Overdose Prevention

SC H4576

Special Purpose Districts Retirement

Similar Bills

No similar bills found.