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SC S0771

Bill

Status

Introduced

1/13/2026

Primary Sponsor

Jeff Zell

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Origin

Senate

126th General Assembly

AI Summary

  • 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

  • Explicitly covers retirees from the Armed Forces, United States Public Health Service Commissioned Corps, and National Oceanic and Atmospheric Administration Commissioned Corps

  • Defines "qualified military retirement plan" to encompass retirement income from these additional uniformed services categories

  • Maintains existing tax deduction eligibility for surviving spouses, including retirement benefit plans and dependency indemnity compensation related to military service

  • Takes effect upon approval by the Governor

Legislative Description

SC Military Retirement Tax Exemption

Last Action

Scrivener's error corrected

1/14/2026

Committee Referrals

Finance1/13/2026

Full Bill Text

No bill text available