via The Weekly Surge:
In September, the U.S. Department of the Treasury and the IRS announced that same-sex couples who are legally married are allowed to file with a married deduction on their federal income tax returns. This was in reaction to the SCOTUS striking down Section 3 of DOMA (Defense of Marriage Act) in June. The ruling further specified that this applied to all couples whether they live in a state that recognizes same-sex marriage or a state that does not, such as South Carolina. To provide you with an oversimplified tutorial in tax law, the common rule is that state law follows federal law. Of course, we all know that South Carolina has a very special way of dealing with a federal law if said law causes the state any inconvenience whatsoever.
Not to disappoint, there is a response from the South Carolina Department of Revenue (SCDOR) currently pending approval which does not provide for equal treatment under the law. Once the shock has passed, please read on. SC Revenue Ruling #13 states: "Since South Carolina does not recognize same-sex marriages, same-sex couples that file as married for federal income tax purposes must file separately for South Carolina income tax purposes.” It is important to note that at this time, this is only a proposal and it is not final. This is your chance to get involved.