South Carolina Code of Laws
Chapter 10 - National Guard Retirement System
Section 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.
HISTORY: 2005 Act No. 155, Section 1, eff January 1, 2006.