There is a tax credit in SC for Volunteer Firefighters, police and State Guard. I have found it in TurboTax in the past, but not now. Where is it?

[crtupper]

The SC Tax form is I-332, CERTIFICATE FOR RESERVE POLICE OFFICER, DNR DEPUTY ENFORCEMENT OFFICER, OR MEMBER OF THE STATE GUARD

[BMcCalpin · Accepted solution]

In the South Carolina interview, there is a screen that is entitled "Here's the income that South Carolina handles differently".

Go to the subheading "Public Service" and click on Start for "Volunteer Income". Enter the amount of income related to the service. Limit your entry to no more than $3,000 (or $6,000 if both spouses qualify). This amount will be subtracted as a "Volunteer Deduction" on your SC tax return.

[Kyleadams1022]

So there's only a deduction for SC volunteer firefighters not a credit?

[AnnetteB6]

That's correct.  It is a deduction that reduces your SC taxable income instead of a credit that would reduce your SC tax liability.  

To read more, see the SC Instructions for Form SC 1040 using the following link:  SC Form 1040 Instructions

[Adrien1]

So volunteer firefighters don't receive $3000 on their tax return? 

[MarilynG1]

No, as stated by @AnnetteB6 above, the $3000 for South Carolina Firefighters is a DEDUCTION from income, not a refundable credit.

Click this link for more info on South Carolina Fire Service Membership Benefits.