Bill Commons

SC S 507

enacted

IRC conformity

South Carolina · 2026 Regular Session · upper

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

Sponsors

  • Peelerprimary
  • Alexanderprimary
  • Turnerprimary

Committees

Not provided by source.

Action timeline

  1. 2025-03-27

    Introduced and read first time

    introduction,reading-1

  2. 2025-03-27

    Referred to Committee on Finance

    referral-committee

  3. 2025-04-23

    Polled out of committee Finance

  4. 2025-04-23

    Committee report: Favorable Finance

    committee-passage-favorable

  5. 2025-04-24

    Read second time

    reading-2

  6. 2025-04-24

    Roll call Ayes-39 Nays-0

  7. 2025-04-29

    Read third time and sent to House

    passage,reading-3

  8. 2025-04-30

    Introduced and read first time

    introduction,reading-1

  9. 2025-04-30

    Referred to Committee on Ways and Means

    referral-committee

  10. 2025-05-06

    Committee report: Favorable Ways and Means

    committee-passage-favorable

  11. 2025-05-07

    Read second time

    reading-2

  12. 2025-05-07

    Roll call Yeas-109 Nays-2

  13. 2025-05-08

    Read third time and enrolled

    passage,reading-3

  14. 2025-05-20

    Ratified R 90

  15. 2025-05-22

    Signed By Governor

    executive-signature

  16. 2025-05-27

    Effective date 05/22/25

  17. 2025-05-27

    Act No. 63

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

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.
  • Some documents have no extracted text yet, so version comparison may be limited.

See the methodology page for data sources and limitations.