SC H5167 | 2025-2026 | 126th General Assembly
Status
Sponsorship: Partisan Bill (Republican 17)
Status: Introduced on February 11 2026 - 25% progression
Action: 2026-02-11 - Referred to Committee on Ways and Means
Pending: House Ways and Means Committee
Text: Latest bill text (Introduced) [HTML]
Status: Introduced on February 11 2026 - 25% progression
Action: 2026-02-11 - Referred to Committee on Ways and Means
Pending: House Ways and Means Committee
Text: Latest bill text (Introduced) [HTML]
Summary
Amend The South Carolina Code Of Laws By Amending Section 12-6-40, Relating To The Application Of Federal Internal Revenue Code To State Tax Laws, So As To Update The Reference To The Internal Revenue Code To The Year 2025 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.
Title
Internal Revenue Code conformity
Sponsors
History
| Date | Chamber | Action |
|---|---|---|
| 2026-02-11 | House | Referred to Committee on Ways and Means |
| 2026-02-11 | House | Introduced and read first time |
Same As/Similar To
S0507 (Similar To) 2025-05-27 - Act No. 63
H5178 (Similar To) 2026-02-12 - Referred to Committee on Ways and Means
H5178 (Similar To) 2026-02-12 - Referred to Committee on Ways and Means
Code Citations
South Carolina State Sources
| Type | Source |
|---|---|
| Summary | https://www.scstatehouse.gov/billsearch.php?billnumbers=5167&session=126&summary=B |
| Text | https://www.scstatehouse.gov/sess126_2025-2026/prever/5167_20260211.htm |
