- Members of the National Guard or Reserves can subtract all inactive duty pay from the United States or any state for weekend drills and other inactive duty training actually attended.
- Members of the National Guard and active duty Reserve members can also subtract up to 15 days of customary annual training pay, also referred to as "active duty training" or "ADT".
- Inactive duty Reserve members can also subtract up to 14 days of customary annual training pay, also referred to as "active duty training" or "ADT", plus up to 2 day of travel time listed on official orders.
- Full-time Active Guard and Reserve (AGR) employees can subtract up to 15 days of annual training actually attended and up to 24 days of weekend drills (a maximum of 39 days) at the daily rate of pay.
The income you receive from the National Guard or Reserve for customary annual training, weekend drills, and other inactive duty training can usually be subtracted from your South Carolina income. Do NOT include Military Reserve and National Guard pay which is included in retirement income.