South Carolina General Assembly
126th Session, 2025-2026
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H. 3368
STATUS INFORMATION
General Bill
Sponsors: Reps. Long, Forrest, Yow, C. Mitchell, Magnuson, Calhoon, J.E. Johnson, Crawford, Erickson, Davis, Bradley, Hager, Hartz, McCravy, Ballentine, Bowers, Bailey, Hardee, Guest, Hewitt, Jordan, Lowe, McGinnis, Sessions, Caskey, B. Newton, Hiott, Gilliam, Bannister, G.M. Smith, Ligon, Bustos, Hartnett, W. Newton, Wooten, Oremus, Pedalino, M.M. Smith, B.L. Cox, Landing, Robbins, Martin, Brewer, Ford, Teeple, Vaughan, Pope, Chapman, Gagnon, Gibson, Whitmire, Rankin, Sanders, Duncan, Wickensimer, Haddon, Herbkersman, Lawson, T. Moore, Taylor, Holman and Schuessler
Document Path: LC-0052DG25.docx
Introduced in the House on January 14, 2025
Introduced in the Senate on March 11, 2026
Last Amended on March 10, 2026
Currently residing in the Senate
HISTORY OF LEGISLATIVE ACTIONS
| Date | Body | Action Description with journal page number |
|---|---|---|
| 12/5/2024 | House | Prefiled |
| 12/5/2024 | House | Referred to Committee on Ways and Means |
| 1/14/2025 | House | Introduced and read first time (House Journal-page 182) |
| 1/14/2025 | House | Referred to Committee on Ways and Means (House Journal-page 182) |
| 3/3/2026 | House | Member(s) request name added as sponsor: Yow, C. Mitchell |
| 3/4/2026 | House | Committee report: Favorable with amendment Ways and Means (House Journal-page 2) |
| 3/5/2026 | House | Member(s) request name added as sponsor: Magnuson |
| 3/5/2026 | House | Special order, set for consideration following final dispostion of H. 4216 |
| 3/9/2026 | House | Member(s) request name added as sponsor: Calhoon, J.E. Johnson, Crawford, Erickson, Davis, Bradley, Hager, Hartz, McCravy, Ballentine, Bowers, Bailey, Hardee, Guest, Hewitt, Jordan, Lowe, McGinnis, Sessions, Caskey, B. Newton, Hiott, Gilliam, Bannister, G.M. Smith, Ligon, Bustos, Hartnett, W. Newton, Wooten, Schuessler, Oremus, Pedalino, M.M. Smith, Cox, Landing, Robbins, Martin, Brewer, Ford, Teeple, Vaughan, Pope, Chapman, Gagnon, Gibson, Whitmire, Rankin, Sanders, Duncan, Wickensimer, Haddon, Herbkersman, Lawson, T. Moore, Taylor, Holman |
| 3/10/2026 | House | Amended |
| 3/10/2026 | House | Read second time |
| 3/10/2026 | House | Roll call Yeas-121 Nays-0 |
| 3/11/2026 | House | Read third time and sent to Senate (House Journal-page 34) |
| 3/11/2026 | Senate | Introduced and read first time (Senate Journal-page 5) |
| 3/11/2026 | Senate | Referred to Committee on Finance (Senate Journal-page 5) |
| 3/18/2026 | Senate | Committee report: Favorable Finance (Senate Journal-page 8) |
View the latest legislative information at the website
VERSIONS OF THIS BILL
12/05/2024
03/04/2026
03/10/2026
03/18/2026
Indicates Matter Stricken
Indicates New Matter
Committee Report
March 18, 2026
H. 3368
Introduced by Reps. Long, Forrest, Yow, C. Mitchell, Magnuson, Calhoon, J. E. Johnson, Crawford, Erickson, Davis, Bradley, Hager, Hartz, McCravy, Ballentine, Bowers, Bailey, Hardee, Guest, Hewitt, Jordan, Lowe, McGinnis, Sessions, Caskey, B. Newton, Hiott, Gilliam, Bannister, G. M. Smith, Ligon, Bustos, Hartnett, W. Newton, Wooten, Oremus, Pedalino, M. M. Smith, Cox, Landing, Robbins, Martin, Brewer, Ford, Teeple, Vaughan, Pope, Chapman, Gagnon, Gibson, Whitmire, Rankin, Sanders, Duncan, Wickensimer, Haddon, Herbkersman, Lawson, T. Moore, Taylor, Holman and Schuessler
S. Printed 3/18/26--S.
Read the first time March 11, 2026
________
The committee on Senate Finance
To whom was referred a Bill (H. 3368) to amend the South Carolina Code of Laws by amending Section 12-6-1120, relating to modifications to gross income for individual income tax purposes, so as to exclude, etc., respectfully
Report:
That they have duly and carefully considered the same, and recommend that the same do pass:
HARVEY PEELER for Committee.
_______
A bill
TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-6-1120, RELATING TO MODIFICATIONS TO GROSS INCOME FOR INDIVIDUAL INCOME TAX PURPOSES, SO AS TO EXCLUDE OVERTIME PAY AND CERTAIN BONUS PAY FROM GROSS INCOME.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-6-40(A)(1)(a) and (c) of the S.C. Code is amended to read:
(a) Except as otherwise provided, "Internal Revenue Code" means the Internal Revenue Code of 1986, as amended through December 31, 20242025, and includes the effective date provisions contained in it.
(c) If Internal Revenue Code sections adopted by this State which expired or portions thereof expired on December 31, 20242025, are extended, but otherwise not amended, by congressional enactment during 20252026, these sections or portions thereof also are extended for South Carolina income tax purposes in the same manner that they are extended for federal income tax purposes.
SECTION 2. This act takes effect upon approval by the Governor.
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This web page was last updated on March 18, 2026 at 5:28 PM