Bill Commons

SC S 507

enacted

IRC conformity

South Carolina · 2026 Regular Session · upper

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Quick answers

Did SC S 507 pass?

Yes. SC S 507 has been enacted into law. Latest recorded action (2025-05-27): Act No. 63

What is SC S 507 about?

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

Who sponsors SC S 507?

Peeler, Alexander, Turner are the primary sponsors of SC S 507.

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

Introduced
2025-03-27
Latest action
2025-05-27 — Act No. 63
Bill type
bill
Last updated
—

Sponsors

  • Peelerprimary
  • Alexanderprimary
  • Turnerprimary

Committees

Not provided by source.

Action timeline

Newest first

  1. 2025-05-27

    Act No. 63

  2. 2025-05-27

    Effective date 05/22/25

  3. 2025-05-22

    Signed By Governor

    executive-signature

  4. 2025-05-20

    Ratified R 90

  5. 2025-05-08

    Read third time and enrolled

    passage,reading-3

  6. 2025-05-07

    Roll call Yeas-109 Nays-2

  7. 2025-05-07

    Read second time

    reading-2

  8. 2025-05-06

    Committee report: Favorable Ways and Means

    committee-passage-favorable

  9. 2025-04-30

    Referred to Committee on Ways and Means

    referral-committee

  10. 2025-04-30

    Introduced and read first time

    introduction,reading-1

  11. 2025-04-29

    Read third time and sent to House

    passage,reading-3

  12. 2025-04-24

    Roll call Ayes-39 Nays-0

  13. 2025-04-24

    Read second time

    reading-2

  14. 2025-04-23

    Committee report: Favorable Finance

    committee-passage-favorable

  15. 2025-04-23

    Polled out of committee Finance

  16. 2025-03-27

    Referred to Committee on Finance

    referral-committee

  17. 2025-03-27

    Introduced and read first time

    introduction,reading-1

Versions

Documents

Votes

  • 2nd Reading

    2025-04-24 · pass · 39-0

    Member-level votes (45)
    • Adams, Brian: yes
    • Alexander, Thomas C.: yes
    • Allen, Karl B.: yes
    • Bennett, Sean M.: yes
    • Blackmon, Allen: yes
    • Campsen, George E., III: yes
    • Cash, Richard J.: yes
    • Chaplin, JD: yes
    • Climer, Wes: yes
    • Corbin, Thomas D.: yes
    • Cromer, Ronnie W.: yes
    • Davis, Tom: yes
    • Devine, Tameika Isaac: yes
    • Elliott, Jason: yes
    • Gambrell, Michael W.: yes
    • Garrett, Billy: yes
    • Graham, Jeffrey R.: yes
    • Grooms, Lawrence K.: yes
    • Hembree, Greg: yes
    • Hutto, Brad: yes
    • Jackson, Darrell: yes
    • Kennedy, Carlisle: yes
    • Martin, Shane R.: yes
    • Massey, A. Shane: yes
    • Matthews, Margie Bright: yes
    • Nutt, Roger A.: yes
    • Ott, Russell L.: yes
    • Peeler, Harvey S., Jr.: yes
    • Rankin, Luke A.: yes
    • Reichenbach, Mike: yes
    • Rice, Rex F.: yes
    • Sabb, Ronnie A.: yes
    • Sutton, Ed: yes
    • Tedder, Deon T.: yes
    • Turner, Ross: yes
    • Verdin, Daniel B., III: yes
    • Walker, Overture: yes
    • Young, Tom, Jr.: yes
    • Zell, Jeff: yes
    • Goldfinch, Stephen L.: excused
    • Johnson, Michael: excused
    • Kimbrell, Josh: excused
    • Leber, Matthew W.: excused
    • Stubbs, Everett: excused
    • Williams, Kent M.: excused
  • Passage of Bill

    2025-05-07 · pass · 109-2

    Member-level votes (123)
    • Alexander, Terry: yes
    • Anderson, Carl L.: yes
    • Atkinson, Lucas: yes
    • Bailey, William H.: yes
    • Ballentine, Nathan: yes
    • Bamberg, Justin T.: yes
    • Bannister, Bruce W.: yes
    • Bauer, Heather: yes
    • Beach, Thomas: yes
    • Bernstein, Beth E.: yes
    • Bowers, Phillip: yes
    • Bradley, Jeff: yes
    • Brewer, Gary S., Jr.: yes
    • Brittain, Thomas C., Jr.: yes
    • Burns, James Mikell: yes
    • Calhoon, Paula Rawl: yes
    • Caskey, Micajah P., IV: yes
    • Chapman, Donald G.: yes
    • Chumley, William M.: yes
    • Clyburn, William: yes
    • Cobb-Hunter, Gilda: yes
    • Collins, Neal A.: yes
    • Cox, Brandon L.: yes
    • Cromer, April: yes
    • Davis, Sylleste H.: yes
    • Dillard, Chandra E.: yes
    • Duncan, Adam L.: yes
    • Edgerton, Sarita L.: yes
    • Erickson, Shannon S.: yes
    • Forrest, Cally R., Jr.: yes
    • Frank, Stephen: yes
    • Gagnon, Craig A.: yes
    • Garvin, Kambrell H.: yes
    • Gatch, Gil: yes
    • Gibson, Daniel: yes
    • Gilliam, Leon D.: yes
    • Gilliard, Wendell G.: yes
    • Gilreath, Thomas Lee: yes
    • Govan, Jerry N., Jr.: yes
    • Grant, Hamilton R.: yes
    • Guffey, Brandon: yes
    • Haddon, Patrick B.: yes
    • Hager, William: yes
    • Hardee, Kevin: yes
    • Hart, Christopher R.: yes
    • Hartnett, Thomas F., Jr.: yes
    • Hartz, Charles V.: yes
    • Henderson-Myers,, Rosalyn D., Ph.D.: yes
    • Herbkersman, William G.: yes
    • Hewitt, Lee: yes
    • Hiott, David R.: yes
    • Hixon, William M.: yes
    • Holman, Harriet A.: yes
    • Hosey, Lonnie: yes
    • Huff, William C.: yes
    • Johnson, Jeffrey E.: yes
    • Jones, Wendell K.: yes
    • Jordan, Wallace H., Jr.: yes
    • Kilmartin, John Gregory: yes
    • King, John Richard C.: yes
    • Kirby, Roger K.: yes
    • Landing, Kathy: yes
    • Lawson, M. Brian: yes
    • Ligon, Thomas R.: yes
    • Long, Steven Wayne: yes
    • Luck, Jason S.: yes
    • Magnuson, Josiah: yes
    • Martin, David: yes
    • May, Robert J., III: yes
    • McCabe, Donald Ryan, Jr.: yes
    • McCravy, John R., III: yes
    • McDaniel, Annie E.: yes
    • Mitchell, Cody T.: yes
    • Montgomery, W. Scott, IV: yes
    • Moore, Travis A.: yes
    • Morgan, T. Alan, Jr.: yes
    • Moss, Dennis C.: yes
    • Neese, Mike M.: yes
    • Newton, Brandon: yes
    • Newton, Wm. Weston J.: yes
    • Oremus, Melissa Lackey: yes
    • Pace, Jordan S.: yes
    • Pedalino, Fawn M.: yes
    • Pope, Thomas E.: yes
    • Rankin, Luke S.: yes
    • Reese, Robert T.: yes
    • Rivers, Michael F., Sr.: yes
    • Robbins, Robby: yes
    • Rose, Seth: yes
    • Rutherford, J. Todd: yes
    • Sanders, Richard Blake: yes
    • Sessions, Heath: yes
    • Smith, G. Murrell, Jr.: yes
    • Smith, Marvin: yes
    • Spann-Wilder, Tiffany: yes
    • Stavrinakis, Leonidas E.: yes
    • Taylor, Bill: yes
    • Teeple, James E.: yes
    • Terribile, Jackie R.: yes
    • Vaughan, David: yes
    • Waters, Courtney S.: yes
    • Weeks, J. David: yes
    • Wetmore, Elizabeth: yes
    • White, Joseph S.: yes
    • Whitmire, William R.: yes
    • Wickensimer, Paul B.: yes
    • Willis, Mark N.: yes
    • Wooten, Chris: yes
    • Yow, Richard L.: yes
    • Howard, Leon: no
    • Johnson, Jermaine L., Sr.: no
    • Cox, Bobby J.: excused
    • Harris, Robert J.: excused
    • Murphy, Chris: excused
    • Bustos, Joseph M.: excused
    • Crawford, Heather Ammons: excused
    • Guest, Thomas Duval, Jr.: excused
    • Hayes, Jackie E.: excused
    • Lowe, Phillip D.: excused
    • McGinnis, Timothy A.: excused
    • Moore, JA: excused
    • Schuessler, Carla: excused
    • Williams, Robert Q.: excused

Related bills

No related bills recorded for this bill.

Official source

Attribution

Data from openstates_bulk_csv, retrieved 2026-07-24T05:32:06.227230Z

Inspect retained evidence for changes recorded after evidence tracking began:

Session-wide evidence can include changes to other bills:

Use this data

Every field on this page is available from the free public API — no key or licence required. Fetch this bill as JSON: GET /api/v1/bills?jurisdiction=SC&identifier=S 507. See the API docs or the MCP server for AI assistants.

Known limitations

  • Sponsor party and chamber affiliation are not yet captured by this API.
  • Committee referrals are not yet captured.

See the methodology page for data sources and limitations.