South Carolina Statutes
§ 9-10-50 — Entitlement to other retirement; income tax exemption.
(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.
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Legislative History
HISTORY: 2005 Act No. 155, SECTION 1, eff January 1, 2006.