South Carolina General Assembly
126th Session, 2025-2026
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Indicates New Matter
H. 3779
STATUS INFORMATION
General Bill
Sponsors: Reps. Teeple, Guffey, Bustos, Brewer, Guest, M.M. Smith, Davis, Hartnett, Landing, Sessions, Kilmartin, Sanders and Bowers
Companion/Similar bill(s): 234, 3435
Document Path: LC-0187SA25.docx
Introduced in the House on January 16, 2025
Currently residing in the House
HISTORY OF LEGISLATIVE ACTIONS
| Date | Body | Action Description with journal page number |
|---|---|---|
| 1/16/2025 | House | Introduced and read first time (House Journal-page 721) |
| 1/16/2025 | House | Referred to Committee on Ways and Means (House Journal-page 721) |
| 1/28/2025 | House | Member(s) request name added as sponsor: Kilmartin |
| 2/5/2025 | House | Member(s) request name added as sponsor: Sanders |
| 2/6/2025 | House | Member(s) request name added as sponsor: Bowers |
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, COMPUTATION OF GROSS INCOME, AND MODIFICATIONS TO GROSS INCOME FOR STATE INCOME TAX PURPOSES, SO AS TO EXCLUDE TIPS FROM THE COMPUTATION OF SOUTH CAROLINA GROSS INCOME, AND TO DEFINE TIPS.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. Section 12-6-1120(3) of the S.C. Code is amended to read:
(3) Reserved South Carolina gross income does not include tips received during the taxable year that are included on statements furnished to the recipient's employer required by federal law. For the purposes of this item, "tips" are discretionary payments determined by a customer that an employee receives from the customer including, but not limited to, cash tips received directly from the customer and tips from a customer through electronic settlement or payment.
SECTION 2. This act takes effect upon approval by the Governor.
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This web page was last updated on January 16, 2025 at 11:27 AM