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Session 126 - (2025-2026)Printer Friendly
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H 3489 General Bill, By Ballentine and M.M. Smith
Summary: IRC conformity
A BILL 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.
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Summary: IRC conformity
A BILL 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.
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12/05/24 | House | Prefiled |
12/05/24 | House | Referred to Committee on Ways and Means |
01/14/25 | House | Introduced and read first time (House Journal-page 223) |
01/14/25 | House | Referred to Committee on Ways and Means (House Journal-page 223) |
03/06/25 | House | Member(s) request name added as sponsor: M.M.Smith |
04/30/25 | House | Committee report: Favorable Ways and Means (House Journal-page 3) |
05/01/25 | House | Read second time (House Journal-page 22) |
05/01/25 | House | Roll call Yeas-100 Nays-0 (House Journal-page 22) |
05/01/25 | House | Unanimous consent for third reading on next legislative day (House Journal-page 23) |
05/02/25 | House | Read third time and sent to Senate (House Journal-page 1) |
05/06/25 | Senate | Introduced and read first time |
05/06/25 | Senate | Referred to Committee on Finance |