South Carolina Legislature




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Session 126 - (2025-2026)Printer Friendly
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H 5178 General Bill, By Bauer
Similar (S 0507, H 5167)
Summary: Internal Revenue Code conformity
    A BILL TO 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.
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02/12/26House Introduced and read first time (House Journal-page 32)
02/12/26House Referred to Committee on Ways and Means (House Journal-page 32)



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