South Carolina General Assembly
126th Session, 2025-2026

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R176, H3551

STATUS INFORMATION

General Bill
Sponsors: Reps. B. Newton, Gilliam, Pope, Taylor, Weeks, Bowers, Yow, M.M. Smith, Caskey, Kilmartin, Oremus, Ballentine, C. Mitchell, Hewitt, Hixon and Calhoon
Document Path: LC-0041HDB25.docx

Introduced in the House on January 14, 2025
Introduced in the Senate on February 10, 2026
Last Amended on May 6, 2026
Currently residing in the House
Governor's Action: May 18, 2026, Signed

Summary: Poll Worker Pay

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 241)
1/14/2025 House Referred to Committee on Ways and Means (House Journal-page 241)
1/29/2026 House Member(s) request name added as sponsor: Weeks
2/3/2026 House Member(s) request name added as sponsor: Bowers, Yow
2/3/2026 House Committee report: Favorable Ways and Means (House Journal-page 4)
2/4/2026 House Member(s) request name added as sponsor: M.M. Smith, Caskey, Kilmartin, Oremus, Ballentine, C. Mitchell, Hewitt
2/5/2026 House Member(s) request name added as sponsor: Hixon, Calhoon
2/5/2026 House Read second time (House Journal-page 23)
2/5/2026 House Roll call Yeas-112 Nays-0 (House Journal-page 23)
2/5/2026 House Unanimous consent for third reading on next legislative day (House Journal-page 24)
2/6/2026 House Read third time and sent to Senate
2/10/2026 Senate Introduced and read first time (Senate Journal-page 11)
2/10/2026 Senate Referred to Committee on Finance (Senate Journal-page 11)
5/5/2026 Senate Committee report: Favorable with amendment Finance (Senate Journal-page 10)
5/6/2026 Senate Committee Amendment Adopted (Senate Journal-page 111)
5/6/2026 Senate Read second time (Senate Journal-page 111)
5/6/2026 Senate Roll call Ayes-43 Nays-0 (Senate Journal-page 111)
5/7/2026 Senate Read third time and returned to House with amendments (Senate Journal-page 28)
5/12/2026 House Debate adjourned (House Journal-page 109)
5/13/2026 House Concurred in Senate amendment and enrolled (House Journal-page 161)
5/13/2026 House Roll call Yeas-110 Nays-0 (House Journal-page 161)
5/14/2026 Ratified R 176
5/18/2026 Signed By Governor

View the latest legislative information at the website

VERSIONS OF THIS BILL

12/05/2024
02/03/2026
05/05/2026
05/06/2026


(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

NOTE: THIS IS A TEMPORARY VERSION. THIS DOCUMENT WILL REMAIN IN THIS VERSION UNTIL FINAL APPROVAL BY THE LEGISLATIVE COUNCIL.

(R176, H3551)

AN ACT TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 9-1-10, RELATING TO DEFINITIONS APPLICABLE TO THE SOUTH CAROLINA RETIREMENT SYSTEM, SO AS TO PROVIDE EARNABLE COMPENSATION DOES NOT INCLUDE CERTAIN AMOUNTS PAID TO MANAGERS AND CLERKS OF ELECTIONS; AND BY AMENDING SECTION 12-6-1120, RELATING TO THE COMPUTATION OF SOUTH CAROLINA GROSS INCOME, SO AS TO EXCLUDE CERTAIN AMOUNTS PAID TO MANAGERS AND CLERKS OF ELECTIONS.

Be it enacted by the General Assembly of the State of South Carolina:

Earnable compensation

SECTION 1.A.    Section 9-1-10(8) of the S.C. Code is amended by adding:

(c) Earnable compensation does not include amounts paid to managers and clerks of elections to the extent the amounts are not subject to Federal Insurance Contribution Act tax pursuant to Internal Revenue Code Sections 3121(b)(7)(F)(iv) and 3121(u)(2)(B)(ii)(V).

B.    This SECTION takes effect on June 30, 2026.

Gross income

SECTION 2.    Section 12-6-1120 of the S.C. Code is amended by adding:

(12) Amounts paid to managers and clerks of elections to the extent the amounts are not subject to Federal Insurance Contribution Act tax pursuant to Internal Revenue Code Sections 3121(b)(7)(F)(iv) and 3121(u)(2)(B)(ii)(V).

Time effective

SECTION 3.    Except as otherwise provided, this act takes effect upon approval by the Governor and applies to tax years beginning after 2025.

Ratified the 14th day of May, 2026.

Approved the 18th day of May, 2026. -- S.

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This web page was last updated on May 27, 2026 at 11:07 AM