South Carolina General Assembly
126th Session, 2025-2026

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H. 3793

STATUS INFORMATION

General Bill
Sponsors: Reps. Teeple, Holman, Hartnett, B.L. Cox, Brewer, Bustos, Edgerton, Gilreath, Guest, Landing, Martin and Wickensimer
Document Path: LC-0199SA25.docx

Introduced in the House on January 28, 2025
Ways and Means

Summary: Overtime income tax exemption

HISTORY OF LEGISLATIVE ACTIONS

Date Body Action Description with journal page number
1/28/2025 House Introduced and read first time (House Journal-page 21)
1/28/2025 House Referred to Committee on Ways and Means (House Journal-page 21)

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VERSIONS OF THIS BILL

01/28/2025



 

 

 

 

 

 

 

 

A bill

 

TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY ADDING SECTION 12-6-1230 SO AS TO PROVIDE THAT OVERTIME INCOME IS EXEMPT FROM CERTAIN TAXES.

 

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

 

SECTION 1.  Article 9, Chapter 6, Title 12 of the S.C. Code is amended by adding:

 

    Section 12-6-1230. All overtime income of an individual taxpayer is exempt from the tax imposed pursuant to this chapter and may not be included in South Carolina taxable income. The department may require the taxpayer to provide information necessary for proper administration of this section. In implementing this exemption, the department shall ensure that no state taxes are withheld on overtime income.

 

SECTION 2.  This act takes effect upon approval by the Governor.

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This web page was last updated on January 28, 2025 at 12:53 PM