SC S0400 | 2021-2022 | 124th General Assembly


Spectrum: Partisan Bill (Republican 3-0)
Status: Introduced on January 12 2021 - 25% progression
Action: 2021-01-12 - Referred to Committee on Finance
Pending: Senate Finance Committee
Text: Latest bill text (Introduced) [HTML]


Amend The Code Of Laws Of South Carolina, 1976, By Adding Section 12-6-525 So As To Allow Married Taxpayers That File A Joint Federal Return To Calculate Their Amount Of South Carolina Income Tax Owed For The Tax Year As Though Each Taxpayer Filed A Return As A Single Taxpayer If The Taxpayers' Cumulative Tax Owed Would Be Less Than The Amount They Would Owe Had They Filed A Joint Return.

Tracking Information

Register now for our free OneVote public service or GAITS Pro trial account and you can begin tracking this and other legislation, all driven by the real-time data of the LegiScan API. Providing tools allowing you to research pending legislation, stay informed with email alerts, content feeds, and share dynamic reports. Use our new PolitiCorps to join with friends and collegaues to monitor & discuss bills through the process.

Monitor Legislation or view this same bill number from multiple sessions or take advantage of our national legislative search.


Taxation, fillings



2021-01-12SenateReferred to Committee on Finance
2021-01-12SenateIntroduced and read first time
2020-12-09SenateReferred to Committee on Finance

Same As/Similar To

H3388 (Similar To) 2021-02-02 - Member(s) request name added as sponsor: Haddon

Code Citations

ChapterArticleSectionCitation TypeStatute Text
126525(n/a)See Bill Text

South Carolina State Sources

Bill Comments 750