COLUMBIA -- South Carolina National Guard and Reserve members serving active duty in designated combat areas are exempt from state income taxes on some of their pay.

South Carolina has adopted Internal Revenue Service provisions that excludes certain combat pay from gross income. Combat pay exempt from federal income tax also will be exempt from state income tax.

Revenue Department spokesman Danny Brazell said Guard and Reserve members serving in the designated combat areas will have a 180-day extension to file state tax returns.

The department also will waive any penalties or interest for Guard members and reservists serving in non-combat areas who file late.