South Carolina bills · 2025-2026 Regular Session
South Carolina S 507
IRC conformity
- Introduced
- In committee
- Passed Senate
- Passed House
- To Governor
- Became law
Sponsors
Summary
Official abstract published by the South Carolina legislature· description
AN ACT TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-6-40, RELATING TO APPLICATION OF FEDERAL INTERNAL REVENUE CODE TO STATE TAX LAWS, SO AS TO UPDATE THE REFERENCE TO THE INTERNAL REVENUE CODE TO THE YEAR 2024, AND TO PROVIDE THAT IF THE INTERNAL REVENUE CODE SECTIONS ADOPTED BY THIS STATE ARE EXTENDED, THEN THESE SECTIONS ALSO ARE EXTENDED FOR SOUTH CAROLINA INCOME TAX PURPOSES. - RATIFIED TITLE
Text versions
Roll-call votes
State vote data last updated Oct 16, 2026, 12:24 AM.
| Date | Vote | Result | Your legislators |
|---|---|---|---|
| May 7, 2025 House | Passage of Bill | pass | Set your home in South Carolina to see |
| Apr 24, 2025 Senate | 2nd Reading | pass | Set your home in South Carolina to see |
Actions
- May 27, 2025 · Legislature
Act No. 63 - May 27, 2025 · Legislature
Effective date 05/22/25 - May 22, 2025 · Legislature
Signed By Governor - May 20, 2025 · Legislature
Ratified R 90 - May 8, 2025 · House
Read third time and enrolled - May 7, 2025 · House
Roll call Yeas-109 Nays-2 - May 7, 2025 · House
Read second time - May 6, 2025 · House
Committee report: Favorable Ways and Means - Apr 30, 2025 · House
Referred to Committee on Ways and Means - Apr 30, 2025 · House
Introduced and read first time - Apr 29, 2025 · Senate
Read third time and sent to House - Apr 24, 2025 · Senate
Roll call Ayes-39 Nays-0 - Apr 24, 2025 · Senate
Read second time - Apr 23, 2025 · Senate
Committee report: Favorable Finance - Apr 23, 2025 · Senate
Polled out of committee Finance - Mar 27, 2025 · Senate
Referred to Committee on Finance - Mar 27, 2025 · Senate
Introduced and read first time