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Session 124 - (2021-2022)Printer Friendly
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S*0627 (Rat #0075, Act #0061 of 2021) General Bill, By Bennett, Adams, Kimbrell, M. Johnson, Davis, Turner, Campsen, Hembree, Alexander, Williams, Cromer, McElveen, Loftis, Climer, Talley, Rice, Garrett, Rankin, Leatherman, Young and Gustafson
Similar (H 3978)
Summary: Pass through trade and business income
AN ACT TO AMEND SECTION 12-6-545, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO INCOME TAX RATES FOR PASS-THROUGH TRADE AND BUSINESS INCOME, SO AS TO CREATE AN ELECTION TO TAX CERTAIN PARTNERSHIPS AND "S" CORPORATIONS AT THE ENTITY LEVEL. - ratified title
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Similar (H 3978)
Summary: Pass through trade and business income
AN ACT TO AMEND SECTION 12-6-545, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO INCOME TAX RATES FOR PASS-THROUGH TRADE AND BUSINESS INCOME, SO AS TO CREATE AN ELECTION TO TAX CERTAIN PARTNERSHIPS AND "S" CORPORATIONS AT THE ENTITY LEVEL. - ratified title
View full text View Vote History View Fiscal Impact
03/02/21 | Senate | Introduced and read first time (Senate Journal-page 6) |
03/02/21 | Senate | Referred to Committee on Finance (Senate Journal-page 6) |
03/17/21 | Senate | Committee report: Favorable with amendment Finance (Senate Journal-page 12) |
03/23/21 | Senate | Committee Amendment Adopted (Senate Journal-page 32) |
03/23/21 | Senate | Read second time (Senate Journal-page 32) |
03/23/21 | Senate | Roll call Ayes-45 Nays-0 (Senate Journal-page 32) |
03/24/21 | Senate | Read third time and sent to House (Senate Journal-page 15) |
04/06/21 | House | Introduced and read first time (House Journal-page 130) |
04/06/21 | House | Referred to Committee on Ways and Means (House Journal-page 130) |
05/04/21 | House | Committee report: Favorable with amendment Ways and Means (House Journal-page 78) |
05/06/21 | House | Debate adjourned until Tues., 5-11-21 (House Journal-page 21) |
05/11/21 | House | Requests for debate-Rep(s). King, Matthews, Dilliard, Gilliard, JL Johnson, Brawley, Tedder, Pendarvis, W Williams, R Williams, KO Johnson, Wetmore, Ott, Murray, Wheeler, Govan, Clyburn (House Journal-page 26) |
05/11/21 | House | Amended (House Journal-page 75) |
05/11/21 | House | Read second time (House Journal-page 75) |
05/11/21 | House | Roll call Yeas-104 Nays-0 (House Journal-page 77) |
05/12/21 | House | Returned to Senate with amendments (House Journal-page 43) |
05/12/21 | Scrivener's error corrected | |
05/12/21 | Senate | Concurred in House amendment and enrolled (Senate Journal-page 20) |
05/13/21 | Ratified R 75 | |
05/17/21 | Signed By Governor | |
06/01/21 | Effective date 05/17/21 | |
06/01/21 | Act No. 61 |