South Carolina General Assembly
126th Session, 2025-2026
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H. 3489
STATUS INFORMATION
General Bill
Sponsors: Reps. Ballentine and M.M. Smith
Document Path: LC-0080DG25.docx
Introduced in the House on January 14, 2025
Introduced in the Senate on May 6, 2025
Currently residing in the Senate Committee on Finance
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 223) |
| 1/14/2025 | House | Referred to Committee on Ways and Means (House Journal-page 223) |
| 3/6/2025 | House | Member(s) request name added as sponsor: M.M. Smith |
| 4/30/2025 | House | Committee report: Favorable Ways and Means (House Journal-page 3) |
| 5/1/2025 | House | Read second time (House Journal-page 22) |
| 5/1/2025 | House | Roll call Yeas-100 Nays-0 (House Journal-page 22) |
| 5/1/2025 | House | Unanimous consent for third reading on next legislative day (House Journal-page 23) |
| 5/2/2025 | House | Read third time and sent to Senate (House Journal-page 1) |
| 5/6/2025 | Senate | Introduced and read first time (Senate Journal-page 19) |
| 5/6/2025 | Senate | Referred to Committee on Finance (Senate Journal-page 19) |
View the latest legislative information at the website
VERSIONS OF THIS BILL
Indicates Matter Stricken
Indicates New Matter
Committee Report
April 30, 2025
H. 3489
Introduced by Reps. Ballentine and M. M. Smith
S. Printed 4/30/25--H.
Read the first time January 14, 2025
________
The committee on House Ways and Means
To whom was referred a Bill (H. 3489) to amend the South Carolina Code of Laws by amending Section 12-6-40, relating to application of federal Internal Revenue Code to state tax laws, so as to update, etc., respectfully
Report:
That they have duly and carefully considered the same, and recommend that the same do pass:
B.W. BANNISTER for Committee.
A bill
TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-6-40, RELATING TO APPLICATION OF FEDERAL INTERNAL REVENUE CODE TO STATE TAX LAWS, SO AS TO UPDATE THE REFERENCE TO THE INTERNAL REVENUE CODE TO THE YEAR 2024 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.
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, 20232024, 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, 20232024, are extended, but otherwise not amended, by congressional enactment during 20242025, 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 April 30, 2025 at 8:05 PM