South Carolina General Assembly
126th Session, 2025-2026
Download This Bill in Microsoft Word Format
Indicates Matter Stricken
Indicates New Matter
H. 3435
STATUS INFORMATION
General Bill
Sponsors: Reps. Pace and Magnuson
Document Path: LC-0122SA25.docx
Prefiled in the House on December 5, 2024
Ways and Means
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 |
View the latest legislative information at the website
VERSIONS OF THIS BILL
A bill
TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-6-1120, RELATING TO GROSS INCOME, SO AS TO EXCLUDE CERTAIN GRATUITIES AND TIPS 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 compensation received in the form of gratuity or tip.
SECTION 2. This act takes effect upon approval by the Governor and applies to tax years beginning after 2024.
----XX----
This web page was last updated on December 6, 2024 at 11:56 AM