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SC S0771
Bill
Status
1/13/2026
Primary Sponsor
Jeff Zell
Click for details
AI Summary
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Expands the South Carolina military retirement income tax deduction to include retirement benefits from all uniformed services under Title 38 of the U.S. Code
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Explicitly covers retirees from the Armed Forces, United States Public Health Service Commissioned Corps, and National Oceanic and Atmospheric Administration Commissioned Corps
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Defines "qualified military retirement plan" to encompass retirement income from these additional uniformed services categories
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Maintains existing tax deduction eligibility for surviving spouses, including retirement benefit plans and dependency indemnity compensation related to military service
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Takes effect upon approval by the Governor
Legislative Description
SC Military Retirement Tax Exemption
Last Action
Scrivener's error corrected
1/14/2026