South Carolina § 12-6-1160 - Dependent deduction for resident individual.
Full text of South Carolina South Carolina Code of Laws § 12-6-1160 — Dependent deduction for resident individual., with citation guidance and answers to common questions.
§ 12-6-1160. Dependent deduction for resident individual.
A resident individual taxpayer is allowed an additional deduction for each dependent eligible for the South Carolina dependent exemption pursuant to Section 12-6-1140 who has not yet attained the age of six years during the applicable tax year. The deduction allowed by this section is an amount equal to the South Carolina dependent exemption allowed pursuant to Section 12-6-1140.
HISTORY: 1995 Act No. 76, SECTION 1; 2018 Act No. 266 (H.5341), SECTION 6, eff October 3, 2018.
Editor's Note
2018 Act No. 266, SECTIONS 1, 7, 8, and 9, provide as follows:
"SECTION 1. This act may be referred to as the 'South Carolina Taxpayer Protection and Relief Act'."
"SECTION 7. The Department of Revenue shall take actions necessary to implement the provisions of this act and take the appropriate actions to educate taxpayers of the amendments contained within this act, especially those, if any, that impact filing requirements or determination of taxable income.
"SECTION 8. By January 15, 2025, the Department of Revenue, in coordination with the Revenue and Fiscal Affairs Office, shall deliver a report to the General Assembly that specifies the many provisions of the Tax Cuts and Jobs Act of 2017 that expire after tax year 2025.
"SECTION 9. Except where specified otherwise, this act takes effect upon approval by the Governor and first applies to tax years beginning after 2017."
Effect of Amendment
2018 Act No. 266, SECTION 6, rewrote the section, providing that the amount of the dependent exemption is equal to the amount of the South Carolina dependent exemption.
Source: official South Carolina text · Last verified 2026-08-27
Frequently Asked Questions About South Carolina § 12-6-1160
What does South Carolina Code of Laws § 12-6-1160 cover?
Section 12-6-1160 ("Dependent deduction for resident individual.") is part of the South Carolina Code of Laws, the codified statutory law of South Carolina. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Carolina § 12-6-1160?
A common citation format is "South Carolina Code of Laws § 12-6-1160" (South Carolina). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Carolina law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Carolina official source linked on this page or consult a licensed South Carolina attorney.
How does South Carolina § 12-6-1160 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Carolina can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Carolina.