S.0507

IRC conformity

Complete·5/27/25

Updates South Carolina tax laws to align with federal Internal Revenue Code changes through 2024.

This bill amends South Carolina's tax laws to ensure they conform to the federal Internal Revenue Code as of December 31, 2024. It specifically updates Section 12-6-40 to reflect any extensions of federal tax provisions by Congress during 2024, applying these extensions to South Carolina income tax laws. This ensures that South Carolina's tax laws remain consistent with federal tax laws, affecting taxpayers and the state's revenue system.

Included in complete analysis

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

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Sponsors

0
3
RRR
Democratic CaucusRepublican Caucus

Roll Call Votes

109 Yea

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2 Nay

DD

9 Not Voting

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3 Absent

RRR

Calendar

May 6, 2025

11:30 AM

House Sales, Use and Income Tax Legislative Subcommittee of the Ways and Means Committee

Apr 15, 2025

12:00 AM

Senate Finance Sales and Income Tax Subcommittee on 266, 507

History

May 27, 2025

Effective date 05/22/25

May 27, 2025

Act No. 63

May 22, 2025

Signed By Governor