Who qualifies for the Volunteer Deduction?
Qualifying volunteer firefighters, rescue squad workers, volunteer hazardous materials (HAZMAT) team members, reserve police officers, Department of Natural Resources (DNR) deputy enforcement officers, and members of the State Guard, and State Constables are allowed to subtract $3,000 from their South Carolina taxable income.
- Volunteer firefighters, rescue squad workers, and HAZMAT team members qualify only if their employer provides them with a form stating that they have earned the minimum number of points established by the State Fire Marshal during the year.
- Reserve police officers, DNR deputy enforcement officers, and State Guard members qualify only if the appropriate authority provides them with an I-332 form certifying their eligibility.
- Volunteer state constables
qualify if they complete at least 240 logged service time hours per year. They must be designated as a state constable by the
State Law Enforcement Division (SLED)
before the taxable year for which the deduction is first claimed.
SLED must provide the volunteer state constable with documentation supporting they have completed the required annual training required for the recently completed fiscal year.
An individual is limited to one deduction of $3,000. If both you and your spouse qualify, you can claim a $6,000 deduction.