SC H3489 | 2025-2026 | 126th General Assembly

Status

Sponsorship: Partisan Bill (Republican 2)
Status: Engrossed on May 2 2025 - 50% progression
Action: 2025-05-06 - Referred to Committee on Finance
Pending: Senate Finance Committee
Text: Latest bill text (Comm Sub) [HTML]

Summary

Amend The South Carolina Code Of Laws By Amending Section 12-6-40, Relating To Application Of Federal Internal Revenue Code To State Tax Laws, So As To Update The Reference To The Internal Revenue Code To The Year 2024 And To Provide That If The Internal Revenue Code Sections Adopted By This State Are Extended, Then These Sections Also Are Extended For South Carolina Income Tax Purposes.

Tracking Information

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Title

IRC conformity

Sponsors


Roll Calls

2025-05-01 - House - House: Passage Of Bill (Y: 100 N: 0 NV: 19 Abs: 4) [PASS]

History

DateChamberAction
2025-05-06SenateReferred to Committee on Finance
2025-05-06SenateIntroduced and read first time
2025-05-02HouseRead third time and sent to Senate
2025-05-01HouseUnanimous consent for third reading on next legislative day
2025-05-01HouseRoll call Yeas-100 Nays-0
2025-05-01HouseRead second time
2025-04-30HouseCommittee report: Favorable Ways and Means
2025-03-06HouseMember(s) request name added as sponsor: M.M.Smith
2025-01-14HouseReferred to Committee on Ways and Means
2025-01-14HouseIntroduced and read first time
2024-12-05HouseReferred to Committee on Ways and Means
2024-12-05HousePrefiled

Code Citations

ChapterArticleSectionCitation TypeStatute Text
12640(n/a)See Bill Text

South Carolina State Sources


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