South Carolina 2025-2026 Regular Session

South Carolina House Bill H4812

Introduced
1/13/26  

Caption

Military Retirement Income Deduction

Impact

If enacted, the bill would affect existing tax statutes related to military retirement income by broadening the scope of eligible retirement plans. By including qualified plans from additional military branches, the bill intends to alleviate tax burdens for retirees from these sectors, ensuring they receive similar financial benefits as those already provided to other military retirees. This change will take effect upon approval by the Governor and will apply to tax years starting after 2025, potentially enhancing financial support for retired servicemen and women.

Summary

House Bill 4812 proposes amendments to the South Carolina Code of Laws, specifically targeting tax deductions for military retirement income. The new bill aims to expand the definition of 'retirement income' to include qualified retirement plans for officers of the Commissioned Corps of the United States Public Health Service and the Commissioned Corps of the National Oceanic and Atmospheric Administration. This amendment seeks to provide equitable financial treatment for retirement benefits among military and commissioned corps personnel and their surviving spouses.

Contention

During discussions surrounding H4812, notable points of contention may arise regarding the potential financial implications for state tax revenues. Critics could argue that expanding deductions may limit the funds available for state programs that support various sectors. Additionally, some legislators might question whether the extension of these benefits to commissioned corps officers is warranted compared to the benefits already provided to other military branches. Proponents assert that fairness and equity for all professionals who serve in unique capacities should be prioritized, justifying the change in law.

Companion Bills

No companion bills found.

Previously Filed As

SC S0771

SC Military Retirement Tax Exemption

SC SB1407

Personal Income Tax Law: exclusions: military retirement pay: survivor benefit pay.

SC SB1

Personal income taxes: exclusion: Military Services Retirement and Surviving Spouse Benefit Payment Act.

SC HB1280

Taxation of military income.

SC H5364

State Retirement Income Tax Deduction

SC HB761

Income Tax - Subtraction Modification for Military Retirement Income (Keep Our Heroes Home Act)

SC HB60

Income Tax - Subtraction Modification for Military Retirement Income (Keep Our Heroes Home Act)

SC SB99

Income Tax - Subtraction Modification for Military Retirement Income (Keep Our Heroes Home Act)

SC HB800

Income Tax - Subtraction Modification for Military Retirement Income - Individuals Under the Age of 55

SC HB857

Income Tax - Subtraction Modification for Military Retirement Income - Individuals Under the Age of 55

Similar Bills

No similar bills found.