S 507

  • South Carolina Senate Bill
  • 2025-2026 Regular Session
  • Introduced in Senate Apr 30, 2025
  • Passed Senate Apr 29, 2025
  • Passed House May 08, 2025
  • Signed by Governor May 22, 2025

IRC conformity

Abstract

AN ACT TO 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. - RATIFIED TITLE

Bill Sponsors (3)

Votes


Actions


May 27, 2025

South Carolina Legislature

Act No. 63

South Carolina Legislature

Effective date 05/22/25

May 22, 2025

South Carolina Legislature

Signed By Governor

May 20, 2025

South Carolina Legislature

Ratified R 90

May 08, 2025

House

Read third time and enrolled

May 07, 2025

House

Read second time

House

Roll call Yeas-109 Nays-2

May 06, 2025

House

Committee report: Favorable Ways and Means

Apr 30, 2025

House

Referred to Committee on Ways and Means

House

Introduced and read first time

Apr 29, 2025

Senate

Read third time and sent to House

Apr 24, 2025

Senate

Roll call Ayes-39 Nays-0

Senate

Read second time

Apr 23, 2025

Senate

Committee report: Favorable Finance

Senate

Polled out of committee Finance

Mar 27, 2025

Senate

Introduced and read first time

Senate

Referred to Committee on Finance

Bill Text

Bill Text Versions Format
03/27/2025 HTML
04/23/2025 HTML
05/06/2025 HTML
Filed VND.OPENXMLFORMATS-OFFICEDOCUMENT.WORDPROCESSINGML.DOCUMENT HTML

Related Documents

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Sources

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