Rep. BURNS proposes the following amendment (LC-3368.DG0004H):

Amend the bill, as and if amended, by adding an appropriately numbered SECTION to read:

SECTION X.The Department of Revenue shall review all 2025 income tax returns that were filed before the effective date of this act. During the review, if the department determines that the taxpayer's South Carolina taxable income would have been less had this act been in effect when the taxpayer filed the return, then the department shall automatically issue the taxpayer a refund based on the lesser South Carolina taxable income. A taxpayer is not required to make any additional filings to receive the refund. Nothing in this SECTION prevents a taxpayer from filing an amended return for any lawful reason, including disputing the department's calculated refund amount.

Renumber sections to conform. Amend title to conform.