H 3489 South Carolina House · 2025-2026 Regular Session

IRC conformity

Summary
A BILL 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.
Bill status passed 3 of 5 stages cleared
Introduction
Jan 2025
Committee Review
May 2025
House Passage
May 2025
Senate Passage
Governor
Introduced Jan 14, 2025 Last action May 6, 2025
Floor votes · House May 1, 2025

How they voted

960
Passed · 22 other
Total votes 118
May 1, 2025
D Democratic33
25 Yea 8
75% Yea
R Republican85
71 Yea 14
83% Yea
Vote distribution
All Yea All Nay Mixed No data
Full legislative history

Actions timeline

Total actions
13
Key actions
3
Committee
4
May 6, 2025
Committee
Referred to Committee on Finance
upper
May 6, 2025
Introduced
Introduced and read first time
upper
May 2, 2025
Lower · Passed
Read third time and sent to Senate
lower
May 1, 2025
House · Passed
House Vote: pass (96-0-22)
house
Apr 30, 2025
Lower · Passed
Committee report: Favorable Ways and Means
lower
Jan 14, 2025
Committee
Referred to Committee on Ways and Means
lower
Jan 14, 2025
Introduced
Introduced and read first time
lower
Dec 5, 2024
Committee
Referred to Committee on Ways and Means
lower
2 primary · 0 co-sponsors

Sponsors