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H4812 • 2026

Military Retirement Income Deduction

Military Retirement Income Deduction

Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor
Reps. M.M. Smith, B.L. Cox and Govan
Last action
2026-01-20
Official status
Member(s) request name added as sponsor: Govan
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Military Retirement Income Deduction

Military Retirement Income Deduction

What This Bill Does

  • Military Retirement Income Deduction

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2026-01-20 House

    Member(s) request name added as sponsor: Govan

  2. 2026-01-13 House

    Introduced and read first time ( House Journal-page 98 )

  3. 2026-01-13 House

    Referred to Committee on Ways and Means ( House Journal-page 98 )

  4. 2025-12-16 House

    Prefiled

  5. 2025-12-16 House

    Referred to Committee on Ways and Means

Official Summary Text

Military Retirement Income Deduction

Current Bill Text

Read the full stored bill text 
2025-2026 Bill 4812: Military Retirement Income Deduction - South Carolina Legislature Online

South Carolina General Assembly
126th Session, 2025-2026
Download
This Bill
in Microsoft Word Format
Indicates Matter Stricken
Indicates New Matter
H. 4812
STATUS INFORMATION
General Bill
Sponsors: Reps. M.M. Smith, B.L. Cox and Govan
Document Path: LC-0426SA26.docx
Introduced in the House on January 13, 2026
Currently residing in the House
Summary: Military Retirement Income Deduction
HISTORY OF LEGISLATIVE ACTIONS

Date

Body

Action Description with journal page number

12/16/2025

House

Prefiled

12/16/2025

House

Referred to Committee on
Ways and Means

1/13/2026

House

Introduced and read first time (
House Journal-page 98
)

1/13/2026

House

Referred to Committee on
Ways and Means
(
House Journal-page 98
)

1/20/2026

House

Member(s) request name added as sponsor: Govan

View the latest
legislative information
at the website
VERSIONS OF THIS BILL
12/17/2025

A bill

TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING
SECTION
12-6-1171
, RELATING TO THE MILITARY RETIREMENT INCOME DEDUCTION, SO AS
TO INCLUDE A QUALIFIED RETIREMENT PLAN FOR AN OFFICER OF THE COMMISSIONED CORPS
of the United States Public Health Service and the Commissioned Corps of the
National Oceanic and Atmospheric Administration IN THE DEFINITION OF
"RETIREMENT INCOME".

B
e it enacted by the
General Assembly of the State of South Carolina:

S
ECTION 1.
S
ection
12-6-1171
(B) of the S.C. Code is amended to
read:

(
B) The term "retirement income", as
used in this section, means the total of all otherwise taxable income not
subject to a penalty for premature distribution received by the taxpayer or the
taxpayer's surviving spouse in a taxable year from a qualified military
retirement plan
or a qualified retirement plan for an
officer of the Commissioned Corps of the United States Public Health Service or
the Commissioned Corps of the National Oceanic and Atmospheric Administration
.
For purposes of a surviving spouse, "retirement income" also includes a
retirement benefit plan and dependent indemnity compensation related to the
deceased spouse's military service.

S
ECTION 2. This
act takes effect upon approval by the Governor and applies to tax years
beginning after 2025.

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This web page was last updated on January 13, 2026 at 2:41 PM