South Carolina H 3741: Active duty military income tax deduction

Bill Text

2025-2026 Bill 3741 Text of Previous Version (Jan. 15, 2025) - South Carolina Legislature Online 

South Carolina General Assembly
126th Session, 2025-2026

Bill 3741

Indicates Matter Stricken
Indicates New Matter

(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

A bill

TO AMEND THE SOUTH CAROLINA CODE OF LAWS 
BY AMENDING SECTION 12-6-1140, RELATING TO INCOME TAX DEDUCTIONS, SO AS TO 
DEDUCT TAXABLE INCOME RECEIVED AS THE RESULT OF EMPLOYMENT AS AN ACTIVE-DUTY 
SERVICE MEMBER OF THE UNITED STATES ARMED FORCES.

Be it enacted by the General Assembly of the State of South Carolina:

SECTION 1. Section 12-6-1140 of the S.C. Code 
is amended by adding:

 (15) taxable income received as the result of employment as an 
active-duty service member of the United States Armed Forces who is a resident 
of this State. For the purposes of this item, "active-duty" means full-time 
duty status in the active uniformed service of the United States, including 
members of the National Guard and Reserve on active-duty orders pursuant to 
U.S.C. Section 1209 and 1211.

SECTION 
2. This act takes effect upon approval by the Governor and first applies to 
income tax years after 2024.

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This web page was last updated on January 15, 2025 at 03:32 PM