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You can do that when you prepare your SC tax return. Volunteer firefighters, rescue squad workers, volunteer hazardous material HAZMAT team members, reserve police officers, Department of Natural Resource (DNR) deputy enforcement officers, members of the State Guard, and State Constables are allowed to deduct $3,000. If a taxpayer and spouse both qualify, enter $6,000.
On the screen that says Here is how SC taxes income differently, scroll down to Public Service, then click Start next to You can enter your deductions there.

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