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Session 124 - (2021-2022)Printer Friendly
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H*4017 (Rat #0106, Act #0087 of 2021) General Bill, By Simrill, Pope, Weeks, W. Cox and Hill
Summary: IRS code
    AN ACT TO AMEND SECTION 12-6-40, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE APPLICATION OF THE INTERNAL REVENUE CODE TO STATE INCOME TAX LAWS, SO AS TO UPDATE THE REFERENCE TO THE INTERNAL REVENUE CODE TO THE YEAR 2020, 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, AND TO PROVIDE FOR THE TAX TREATMENT OF THE PAYCHECK PROTECTION PROGRAM AND CERTAIN EXPENSES AS PROVIDED FOR IN THE FEDERAL CONSOLIDATED APPROPRIATIONS ACT OF 2021; TO SPECIFICALLY NOT ADOPT CERTAIN PROVISIONS OF THE CORONAVIRUS AID, RELIEF, AND ECONOMIC SECURITY ACT; AND TO ADOPT A PROVISION OF THE AMERICAN RESCUE PLAN RELATING TO UNEMPLOYMENT COMPENSATION, AND TO AUTHORIZE FUNDS TO ACCOUNT FOR THE ADOPTED PROVISION. - ratified title
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03/03/21House Introduced and read first time (House Journal-page 40)
03/03/21House Referred to Committee on Ways and Means (House Journal-page 40)
04/06/21House Member(s) request name added as sponsor: Weeks, W.Cox
04/06/21House Committee report: Favorable with amendment Ways and Means (House Journal-page 101)
04/07/21House Member(s) request name added as sponsor: Hill
04/07/21House Amended (House Journal-page 17)
04/07/21House Read second time (House Journal-page 17)
04/07/21House Roll call Yeas-108 Nays-0 (House Journal-page 19)
04/08/21House Read third time and sent to Senate (House Journal-page 6)
04/08/21Senate Introduced and read first time (Senate Journal-page 11)
04/08/21Senate Referred to Committee on Finance (Senate Journal-page 11)
04/08/21 Scrivener's error corrected
05/05/21Senate Committee report: Favorable with amendment Finance (Senate Journal-page 13)
05/11/21Senate Committee Amendment Adopted (Senate Journal-page 28)
05/12/21 Scrivener's error corrected
05/12/21Senate Read second time (Senate Journal-page 41)
05/12/21Senate Roll call Ayes-41 Nays-0 (Senate Journal-page 41)
05/13/21Senate Read third time and returned to House with amendments (Senate Journal-page 23)
05/13/21House Concurred in Senate amendment and enrolled (House Journal-page 42)
05/13/21House Roll call Yeas-94 Nays-0 (House Journal-page 42)
05/18/21 Ratified R 106
05/18/21 Signed By Governor
06/01/21 Effective date 05/18/21
06/01/21 Act No. 87



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