South Carolina General Assembly
126th Session, 2025-2026
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Indicates Matter Stricken
Indicates New Matter
H. 3435
STATUS INFORMATION
General Bill
Sponsors: Reps. Pace, Magnuson, Chumley, Kilmartin and Frank
Companion/Similar bill(s): 234, 3779
Document Path: LC-0122SA25.docx
Introduced in the House on January 14, 2025
Currently residing in the House
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 |
| 1/14/2025 | House | Introduced and read first time (House Journal-page 201) |
| 1/14/2025 | House | Referred to Committee on Ways and Means (House Journal-page 201) |
| 1/16/2025 | House | Member(s) request name added as sponsor: Kilmartin |
| 2/6/2025 | House | Member(s) request name added as sponsor: Frank |
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.
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This web page was last updated on January 14, 2025 at 1:45 PM