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H 3489 General Bill, By Ballentine and M.M. Smith
Summary: IRC conformity
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.
The following graphic is a general description of the legislation's status. Users must reference the bill history and the respective journals of the House and Senate for detailed status information.View full text View Fiscal Impact
Summary: IRC conformity
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.
The following graphic is a general description of the legislation's status. Users must reference the bill history and the respective journals of the House and Senate for detailed status information.View full text View Fiscal Impact
| 12/05/24 | House | Prefiled |
| 12/05/24 | House | Referred to Committee on Ways and Means |
| 01/14/25 | House | Introduced and read first time (House Journal-page 223) |
| 01/14/25 | House | Referred to Committee on Ways and Means (House Journal-page 223) |
| 03/06/25 | House | Member(s) request name added as sponsor: M.M.Smith |