South Carolina General Assembly
126th Session, 2025-2026

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H. 3368

STATUS INFORMATION

General Bill
Sponsors: Rep. Long
Document Path: LC-0052DG25.docx

Prefiled in the House on December 5, 2024
Ways and Means

Summary: Income tax on overtime pay

HISTORY OF LEGISLATIVE ACTIONS

Date Body Action Description with journal page number
12/5/2024 House Prefiled
12/5/2024 House Referred to Committee on Ways and Means

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VERSIONS OF THIS BILL

12/05/2024



 

 

 

 

 

 

 

 

A bill

 

TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-6-1120, RELATING TO MODIFICATIONS TO GROSS INCOME FOR INDIVIDUAL INCOME TAX PURPOSES, SO AS TO EXCLUDE OVERTIME PAY AND CERTAIN BONUS PAY FROM GROSS INCOME.

 

Be it enacted by the General Assembly of the State of South Carolina:

 

SECTION 1.  Section 12-6-1120 of the S.C. Code is amended by adding:

 

    (12) South Carolina gross income does not include any overtime pay received by an individual pursuant to the requirements of the Fair Labor Standards Act nor does it include the first two thousand five hundred dollars of bonus pay received by an individual in the tax year.

 

SECTION 2.  This act takes effect upon approval by the Governor and applies to tax years beginning after 2024.

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This web page was last updated on December 6, 2024 at 11:48 AM