S.C. Code Regs. 117-640.3 — National Guard or Reserve Pension or Retirement Income

That portion of pension or retirement income received by retired service personnel, residents of this
State, that can be attributed to time served in the National Guard or Reserve components of the Armed
Forces of the United States, is not taxable.
The non-taxable portion is determined by using a ratio of the time actually served in the National
Guard or Reserve to the total time spent in military service, times total yearly pension or retirement.