South Carolina taxable income does not include amounts excluded from federal income tax by reason of a treaty of the United States.
S.C. Code Ann. § 12-6-1200
Exclusion from taxable income of amounts excluded from federal income tax by United States treaty
Known as the South Carolina Income Tax Act
The act spans §§ 12-6-10 to 12-6-640 (157 sections).
1995 Act No. 76, SECTION 1.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.