South Carolina General Assembly
126th Session, 2025-2026
Download This Bill in Microsoft Word Format
Indicates Matter Stricken
Indicates New Matter
H. 3551
STATUS INFORMATION
General Bill
Sponsors: Reps. B. Newton, Gilliam, Pope, Taylor, Weeks, Bowers, Yow, M.M. Smith, Caskey, Kilmartin, Oremus, Ballentine, C. Mitchell, Hewitt, Hixon and Calhoon
Document Path: LC-0041HDB25.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 241) |
| 1/14/2025 | House | Referred to Committee on Ways and Means (House Journal-page 241) |
| 1/29/2026 | House | Member(s) request name added as sponsor: Weeks |
| 2/3/2026 | House | Member(s) request name added as sponsor: Bowers, Yow |
| 2/3/2026 | House | Committee report: Favorable Ways and Means (House Journal-page 4) |
| 2/4/2026 | House | Member(s) request name added as sponsor: M.M. Smith, Caskey, Kilmartin, Oremus, Ballentine, C. Mitchell, Hewitt |
| 2/5/2026 | House | Member(s) request name added as sponsor: Hixon, Calhoon |
| 2/5/2026 | House | Read second time |
| 2/5/2026 | House | Roll call Yeas-112 Nays-0 |
| 2/5/2026 | House | Unanimous consent for third reading on next legislative day |
View the latest legislative information at the website
VERSIONS OF THIS BILL
Committee Report
February 3, 2026
H. 3551
Introduced by Reps. B. Newton, Gilliam, Pope, Taylor, Weeks, Bowers and Yow
S. Printed 2/3/26--H.
Read the first time January 14, 2025
________
The committee on House Ways and Means
To whom was referred a Bill (H. 3551) to amend the South Carolina Code of Laws by amending Section 9-1-10, relating to definitions applicable to the South Carolina Retirement System, so as to provide, etc., respectfully
Report:
That they have duly and carefully considered the same, and recommend that the same do pass:
B.W. BANNISTER for Committee.
A bill
TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 9-1-10, RELATING TO DEFINITIONS APPLICABLE TO THE SOUTH CAROLINA RETIREMENT SYSTEM, SO AS TO PROVIDE EARNABLE COMPENSATION DOES NOT INCLUDE CERTAIN AMOUNTS PAID TO MANAGERS AND CLERKS OF ELECTIONS; AND BY AMENDING SECTION 12-6-1120, RELATING TO THE COMPUTATION OF SOUTH CAROLINA GROSS INCOME, SO AS TO EXCLUDE CERTAIN AMOUNTS PAID TO MANAGERS AND CLERKS OF ELECTIONS.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1.A. Section 9-1-10(8) of the S.C. Code is amended by adding:
(c) Earnable compensation does not include amounts paid to managers and clerks of elections to the extent the amounts are not subject to Federal Insurance Contribution Act tax pursuant to Internal Revenue Code Sections 3121(b)(7)(F)(iv) and 3121(u)(2)(B)(ii)(V).
B. This SECTION takes effect on June 30, 2025.
SECTION 2. Section 12-6-1120 of the S.C. Code is amended by adding:
(12) Amounts paid to managers and clerks of elections to the extent the amounts are not subject to Federal Insurance Contribution Act tax pursuant to Internal Revenue Code Sections 3121(b)(7)(F)(iv) and 3121(u)(2)(B)(ii)(V).
SECTION 3. Except as otherwise provided, 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 February 3, 2026 at 4:44 PM