South Carolina state tax basis is the Federal Adjusted Gross Income (AGI).
Interest/Divident Income: Interest and Divident income from U.S. government bonds are exempt from State Taxes.
Rent Income: Out-of-state losses/gains are not deductible/taxable.
Capital Gain: 44% exclusion for long-term (more than 1 year) gains.
Unemployment Income: Same as federal
Social Security Benefits: All social security income is exempt from state taxes.
State Bond Interest: Taxable except South Carolina obligations
Health Savings Accounts: Same as federal
Lottery: Same as federal
Federal Income Tax: Not deductible
Other Taxes: Deductions of $2,000 for adopted children with special needs; contributions to the Tuition Prepayment Program; $6.67 per workday subsistence allowance for law enforcement officers, full-time firefighters, and EMS personnel; $3,000 deduction for volunteer firefighters and Haz-Mat response team members, rescue squad
Check other state tax links below.