Definitions.

S.C. Code Ann. § 12-6-1610
in effect
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As used in this article: (1) "Qualified catastrophe expenses" mean expenses paid or incurred by reason of a major disaster that has been declared by the Governor to be an emergency by executive order. (2) "Qualified deductible" means the deductible for the individual's homeowner's policy for a taxpayer's legal residence. (3) "Legal residence" means the taxpayer's legal residence pursuant to Section 12-43-220(c).
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.scstatehouse.gov/code/t12c006.phpFetched: 10/17/2026

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