Expands the definition of "retirement income" to include retirement plans for officers in the U.S. Public Health Service and NOAA.

This bill amends the South Carolina Code to redefine "retirement income" to include retirement plans for officers in the U.S. Public Health Service and the National Oceanic and Atmospheric Administration. This change applies to tax years beginning after 2025, affecting taxpayers and their surviving spouses who receive income from these specific retirement plans.

Expands the definition of "retirement income" to include retirement plans for officers in the U.S. Public Health Service and NOAA.

This bill amends the South Carolina Code to redefine "retirement income" to include retirement plans for officers in the U.S. Public Health Service and the National Oceanic and Atmospheric Administration. This change applies to tax years beginning after 2025, affecting taxpayers and their surviving spouses who receive income from these specific retirement plans.