Entitlement to other retirement; income tax exemption
2005 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.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.