S.0234

Income Tax

Introduced·1/16/25
Introduced Text

South Carolina S0234 amends state income tax law to exclude tips from gross income computation.

South Carolina S0234 amends the state income tax law by modifying the computation of gross income to exclude tips. Tips, defined as discretionary payments from customers, will not be included in the calculation of South Carolina gross income. This change takes effect upon approval by the Governor.

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  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Current
Finance Committee
Next
Committee decision

Sponsors

D
1
8
RRRRRRRR
Democratic CaucusRepublican Caucus

History

Jan 16, 2025

Senate

Introduced and read first time

Jan 16, 2025

Senate

Referred to Committee on Finance