S 507 South Carolina Senate · 2025-2026 Regular Session

IRC conformity

Summary

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

Bill status signed all 5 stages cleared

Introduction

Mar 2025

Committee Review

May 2025

Senate Passage

Apr 2025

House Passage

May 2025

Signed into Law

May 2025

Introduced Mar 27, 2025 Signed May 22, 2025

Floor votes · Senate Apr 24, 2025 · House May 7, 2025

How they voted

39–0

Passed · 6 other

Total votes 45

Apr 24, 2025

D Democratic12

11 Yea 1

91% Yea

R Republican33

28 Yea 5

84% Yea

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

May 22, 2025

Signed into law

Signed By Governor

legislature

May 8, 2025

Lower · Passed

Read third time and enrolled

lower

May 7, 2025

House · Passed

House Vote: pass (105-2-12)

house

May 6, 2025

Lower · Passed

Committee report: Favorable Ways and Means

lower

Apr 30, 2025

Committee

Referred to Committee on Ways and Means

lower

Apr 30, 2025

Introduced

Introduced and read first time

lower

Apr 29, 2025

Upper · Passed

Read third time and sent to House

upper

Apr 24, 2025

Senate · Passed

Senate Vote: pass (39-0-6)

senate

Apr 23, 2025

Upper · Passed

Committee report: Favorable Finance

upper

Apr 23, 2025

Upper · Passed

Polled out of committee Finance

upper

Mar 27, 2025

Committee

Referred to Committee on Finance

upper

Mar 27, 2025

Introduced

Introduced and read first time

upper

3 primary · 0 co-sponsors