Dependent deduction for resident individual

A resident individual taxpayer is allowed an additional deduction for each dependent eligible for the South Carolina dependent exemption pursuant to Section 12-6-1140 who has not yet attained the age of six years during the applicable tax year. The deduction allowed by this section is an amount equal to the South Carolina dependent exemption allowed pursuant to Section 12-6-1140.

Last amended: 1995 Act No. 76, SECTION 1; 2018 Act No. 266 (H.5341), SECTION 6, eff October 3, 2018. Editor's Note 2018 Act No. 266, SECTIONS 1, 7, 8, and 9, provide as follows: "SECTION 1. This act may be referred to as the 'South Carolina Taxpayer Protection and Relief Act'." "SECTION 7. The Department of Revenue shall take actions necessary to implement the provisions of this act and take the appropriate actions to educate taxpayers of the amendments contained within this act, especially those, if any, tha

Source: view the official text

In this chapter (40 sections)

Full table of contents →