Exclusion from taxable income of amounts excluded from federal income tax by United States treaty.

S.C. Code Ann. § 12-6-1200
in effect
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South Carolina taxable income does not include amounts excluded from federal income tax by reason of a treaty of the United States.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.scstatehouse.gov/code/t12c006.phpFetched: 10/17/2026