South CarolinaIRC conformity
What it does
AN ACT 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. - RATIFIED TITLE
Where do you stand?
Choose your position
Tell your reps
Take a position to see your representatives and ways to contact them.
Where it stands
- Introduced
- Passed 1st Chamber
- Passed 2nd Chamber
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2025
- May 27Act No. 63Latest
- May 27Effective date 05/22/25
- May 22Signed By Governor Henry McMasterBecame Law
- May 20Ratified R 90
- May 8Read third time and enrolledTo Governor
- May 7Roll call Yeas-109 Nays-2
- Vote recorded Passage of Bill. Result: pass.Lower
- May 7Read second timeMinor
- May 6Committee report: Favorable Ways and MeansMinor
- Apr 30Referred to Committee on Ways and MeansMinor
- Apr 30Introduced and read first timeMinor
- Apr 29Read third time and sent to HousePassed 1st Chamber
- Apr 24Roll call Ayes-39 Nays-0
- Vote recorded 2nd Reading. Result: pass.Upper
- Apr 24Read second timeMinor
- Apr 23Committee report: Favorable FinanceMinor
- Apr 23Polled out of committee Finance
- Mar 27Referred to Committee on FinanceMinor
- Mar 27Introduced and read first timeIntroduced