H 3436 South Carolina House · 2025-2026 Regular Session

Taxation

Summary
A BILL TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY ADDING SECTION 12-6-525 SO AS TO ALLOW MARRIED TAXPAYERS WHO FILE A JOINT FEDERAL RETURN TO CALCULATE THEIR AMOUNT OF SOUTH CAROLINA INCOME TAX OWED FOR THE TAX YEAR AS THOUGH EACH TAXPAYER FILED A RETURN AS A SINGLE TAXPAYER IF THE TAXPAYERS' CUMULATIVE TAX OWED WOULD BE LESS THAN THE AMOUNT THEY WOULD OWE HAD THEY FILED A JOINT RETURN.
Bill status in committee 1 of 4 stages cleared
Introduction
Jan 2025
Committee Review
Floor Vote
Governor
Introduced Jan 14, 2025 Last action Feb 6, 2025
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Full legislative history

Actions timeline

Total actions
6
Key actions
0
Committee
2
Jan 14, 2025
Committee
Referred to Committee on Ways and Means
lower
Jan 14, 2025
Introduced
Introduced and read first time
lower
Dec 5, 2024
Committee
Referred to Committee on Ways and Means
lower
3 primary · 0 co-sponsors

Sponsors