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.
Dependent deduction for resident individual
S.C. Code Ann. § 12-6-1160, under Title 12, Chapter 6.
S.C. Code Ann. § 12-6-1160