The bill H. 3741 proposes an amendment to Section 12-6-1140 of the South Carolina Code of Laws, specifically to allow for a deduction of taxable income for individuals employed as active-duty service members of the United States Armed Forces who are residents of South Carolina. The new legal language defines "active-duty" to include full-time duty status in the active uniformed service, as well as members of the National Guard and Reserve on active-duty orders under specific U.S. Code sections.

This amendment aims to provide financial relief to active-duty military personnel by exempting their income from state income tax, thereby recognizing their service and supporting military families. The bill is set to take effect upon approval by the Governor and will apply to income tax years following 2024.

Statutes affected:
01/15/2025: 12-6-1140
Latest Version: 12-6-1140