South Carolina Tax Deductions for Constables
House Bill No. 3-89 (Act No. 134)
Volunteer State Constable – Eligible for Deduction
Section 12-6-1140(10)(a), which allows an income tax deduction for a volunteer
firefighter, rescue squad member, reserve police officer, and other specified law enforcement and safety officers, has been amended to include a volunteer state constable appointed by the Governor pursuant to Code Section 23-1-60 for the purpose of assisting named law enforcement
agencies and who has been designated by the State Law Enforcement Division (SLED) as a state constable not otherwise eligible for the deduction.
The deduction is determined yearly by the Board of Economic Advisors and cannot exceed $3,000.
Code Section 12-6-1140(10)(c)(v) provides the eligibility requirements for this deduction.
The volunteer state constable must:
1. Complete a minimum logged service time of 240 hours per year;
2. Be designated by SLED as a state constable before the tax year for which the deduction is first claimed; and
3. Be current with the required SLED approved annual training for constables for the most
recently completed fiscal year.
Effective Date: Applies to tax years beginning after 2013
Craig Jackson shared a bit of wisdom for us all:
- Don’t bother SLED with tax questions, they will not be able to help, you might want spend a bit of money and get a good CPA.
- You do not have to be an Advanced Constable to claim 240 hours for the $3000 deduction.
- You can claim mileage from and to home to PD; training; meetings; and events at .14 per mile, as well as meals, range and ammunition for practice and equipment. Just keep your receipts.
- SC IRS only requires the quarterly reports for claiming the 240 hours and any expenses should be addressed as volunteer expenses.
- Keep good records on your computer of all you send to SLED.