SC S 507
enactedIRC 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
2025-05-27
Act No. 63
2025-05-27
Effective date 05/22/25
2025-05-22
Signed By Governor
executive-signature
2025-05-20
Ratified R 90
2025-05-08
Read third time and enrolled
passage,reading-3
2025-05-07
Roll call Yeas-109 Nays-2
2025-05-07
Read second time
reading-2
2025-05-06
Committee report: Favorable Ways and Means
committee-passage-favorable
2025-04-30
Referred to Committee on Ways and Means
referral-committee
2025-04-30
Introduced and read first time
introduction,reading-1
2025-04-29
Read third time and sent to House
passage,reading-3
2025-04-24
Roll call Ayes-39 Nays-0
2025-04-24
Read second time
reading-2
2025-04-23
Committee report: Favorable Finance
committee-passage-favorable
2025-04-23
Polled out of committee Finance
2025-03-27
Referred to Committee on Finance
referral-committee
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
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