States / South Carolina / H 3489

H 3489 Passed First Chamber

IRC conformity

Introduced
In Committee
Floor
Crossed Over
Passed
Enacted

A BILL 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.

Chamber
House
Introduced
Dec 5, 2024
Last action
May 6, 2025 — Referred to Committee on Finance
Session
2025-2026
Momentum
58 · Moderate