S.C. Code Ann. § 9-10-50
Entitlement to other retirement; income tax exemption
Effective Jan 1, 20062005 Act No. 155, SECTION 1, eff January 1, 2006.
- (A) Nothing contained in this chapter precludes or in any way affects the benefits that an individual may be entitled to from state, federal, or private retirement systems.
- (B) Benefits paid pursuant to this chapter are exempt from the South Carolina income tax.
HISTORY: 2005 Act No. 155, SECTION 1, eff January 1, 2006.