South CarolinaSouth Carolina excludes certain election worker pay from taxable income
Election managers’ and clerks’ pay that meets named federal payroll tax exemptions is excluded from South Carolina taxable income and earnings counted by the South Carolina Retirement System.
What it does
Election managers and clerks exclude pay from South Carolina taxable income when it meets the named federal payroll tax exemptions. This applies to tax years beginning after 2025.
The South Carolina Retirement System does not count election managers’ and clerks’ pay as retirement earnings when that pay meets the named federal payroll tax exemptions.
Argument forExcluding election pay that meets the named federal payroll tax exemptions could lower election workers’ South Carolina income taxes.
Argument againstLeaving qualifying election pay out of retirement earnings could reduce the pay counted toward benefits for workers in the South Carolina Retirement System.
More detail
South Carolina leaves qualifying election pay out of the income used to calculate state income tax. The exclusion covers payments to election managers and clerks in South Carolina. Only amounts exempt from federal payroll tax under the federal tax provisions named in the law qualify. The tax provision took effect upon the governor’s approval on May 18, 2026, and applies to tax years beginning after 2025.
The South Carolina Retirement System leaves qualifying election pay out of the earnings it counts. The rule covers payments to election managers and clerks whose earnings are counted by the South Carolina Retirement System. Only amounts exempt from federal payroll tax under the federal tax provisions named in the law qualify. The retirement earnings exclusion took effect on June 30, 2026.
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Where it stands
- Introduced
- Passed 1st Chamber
- Passed 2nd Chamber
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Jun 2Act No. 183Latest
- Jun 2Effective date See Act for Effective Date
- May 18Signed By Governor Henry McMasterBecame Law
- May 14Ratified R 176
- May 13Roll call Yeas-110 Nays-0
- Vote recorded Concur in Senate Amendments. Result: pass.Lower
- May 13Concurred in Senate amendment and enrolledTo Governor
- May 12Debate adjourned
- May 7Read third time and returned to House with amendmentsPassed 2nd Chamber
- May 6Roll call Ayes-43 Nays-0
- Vote recorded 2nd Reading. Result: pass.Upper
- May 6Read second timeMinor
- May 6Committee Amendment AdoptedMajor
- May 5Committee report: Favorable with amendment FinanceMinor
- Feb 10Referred to Committee on FinanceMinor
- Feb 10Introduced and read first timeMinor
- Feb 6Read third time and sent to SenatePassed 1st Chamber
- Feb 5Unanimous consent for third reading on next legislative day
- Vote recorded Passage of Bill. Result: pass.Lower
- Feb 5Roll call Yeas-112 Nays-0
- Feb 5Read second timeMinor
- Feb 5Member(s) request name added as sponsor: Hixon, Calhoon
- Feb 4Member(s) request name added as sponsor: M.M.Smith, Caskey, Kilmartin, Oremus, Ballentine, C.Mitchell, Hewitt
- Feb 3Committee report: Favorable Ways and MeansMinor
- Feb 3Member(s) request name added as sponsor: Bowers, Yow
- Jan 29Member(s) request name added as sponsor: Weeks
- 2025
- Jan 14Referred to Committee on Ways and MeansMinor
- Jan 14Introduced and read first timeMinor
- 2024
- Dec 5Referred to Committee on Ways and MeansMinor
- Dec 5PrefiledIntroduced
Taxes & BudgetCivil Rights & Voting