{"data":{"id":"us-sc/s.c.-code-ann.-12-6-1610","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-6-1610","heading":"Definitions.","body":"As used in this article:\n(1) \"Qualified catastrophe expenses\" mean expenses paid or incurred by reason of a major disaster that has been declared by the Governor to be an emergency by executive order.\n(2) \"Qualified deductible\" means the deductible for the individual's homeowner's policy for a taxpayer's legal residence.\n(3) \"Legal residence\" means the taxpayer's legal residence pursuant to Section 12-43-220(c).","path":["Title 12 - TAXATION","CHAPTER 6 South Carolina Income Tax Act","ARTICLE 11 Catastrophe Savings Account"],"source_url":"https://www.scstatehouse.gov/code/t12c006.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T06:34:54Z","sha256":"93c7b594d21c086a64e13afa337b8690d182da8ec2f1fa4d2cc2f8f1b0c62368","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-6-1220","next":"us-sc/s.c.-code-ann.-12-6-1620"},"notice":"GroundRules: Original legal text. Not legal advice."}