Legislation: batch D — NY OH OK OR PA RI SC SD TX UT

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

legislation/us/states/sc/2023-2024/s-298.md

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+---
+type: "Bill"
+title: "Allocation and apportionment"
+description: "AN ACT TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-6-2320, RELATING TO ALTERNATE METHODS FOR THE ALLOCATION AND APPORTIONMENT OF INCOME FOR STATE INCOME TAX PURPOSES, SO AS TO SET FORTH A PROCESS FOR THE DEPARTMENT OF REVENUE AND TAXPAYERS TO ACCURATELY DETERMINE NET INCOME. - RATIFIED TITLE"
+jurisdiction: "us/states/sc"
+legislature: "South Carolina General Assembly"
+session: "2023-2024"
+identifier: "S 298"
+citation: "South Carolina S 298 (2023-2024)"
+classification: ["bill"]
+subjects: []
+status: "enacted"
+primary_sponsors: ["Adams", "Bennett", "Campsen", "Kimbrell", "Turner"]
+version_count: 10
+action_count: 30
+vote_count: 5
+first_action: "2022-12-07"
+last_action: "2024-03-14"
+source: "openstates"
+source_identifier: "ocd-bill/06523e87-684b-434c-9b56-15cb6b1c0d97"
+source_url: "https://www.scstatehouse.gov/billsearch.php?billnumbers=298&session=125&summary=B"
+source_hash: "eb31266db048d81a18e5a963b2931799e20bf546e844176d44c097711c104293"
+vintage: "2026-07-01"
+source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
+retrieved_at: "2026-07-06"
+confidence: "reported"
+tags: ["legislation", "bill", "us-sc"]
+---
+
+# South Carolina S 298 (2023-2024) — Allocation and apportionment
+
+AN ACT TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-6-2320, RELATING TO ALTERNATE METHODS FOR THE ALLOCATION AND APPORTIONMENT OF INCOME FOR STATE INCOME TAX PURPOSES, SO AS TO SET FORTH A PROCESS FOR THE DEPARTMENT OF REVENUE AND TAXPAYERS TO ACCURATELY DETERMINE NET INCOME. - RATIFIED TITLE
+
+## Version chain
+
+The bill's text revisions, in order — the diff chain from filing to enrollment.
+
+1. **Filed** (filed) — [source](https://www.scstatehouse.gov/sess125_2023-2024/bills/298.htm)
+2. **01/25/2024** (committee substitute) — [source](https://www.scstatehouse.gov/sess125_2023-2024/prever/298_20240125.htm)
+3. **01/26/2024** (committee substitute) — [source](https://www.scstatehouse.gov/sess125_2023-2024/prever/298_20240126.htm)
+4. **01/31/2024** (committee substitute) — [source](https://www.scstatehouse.gov/sess125_2023-2024/prever/298_20240131.htm)
+5. **02/02/2024** (committee substitute) — [source](https://www.scstatehouse.gov/sess125_2023-2024/prever/298_20240202.htm)
+6. **02/05/2024** (committee substitute) — [source](https://www.scstatehouse.gov/sess125_2023-2024/prever/298_20240205.htm)
+7. **02/20/2024** (committee substitute) — [source](https://www.scstatehouse.gov/sess125_2023-2024/prever/298_20240220.htm)
+8. **03/22/2023** (committee substitute) — [source](https://www.scstatehouse.gov/sess125_2023-2024/prever/298_20230322.htm)
+9. **03/24/2023** (committee substitute) — [source](https://www.scstatehouse.gov/sess125_2023-2024/prever/298_20230324.htm)
+10. **12/07/2022** (committee substitute) — [source](https://www.scstatehouse.gov/sess125_2023-2024/prever/298_20221207.htm)
+
+## Votes
+
+- Concur in Senate Amendments — **113–0** (pass) · lower
+- Passage of Bill — **109–0** (pass) · lower
+- to lay on the table — **24–11** (pass) · upper
+- 2nd Reading — **34–6** (pass) · upper
+- to adopt — **44–0** (pass) · upper
+
+## Sponsors
+
+- Adams — primary (person)
+- Bennett — primary (person)
+- Campsen — primary (person)
+- Kimbrell — primary (person)
+- Turner — primary (person)
+
+## Timeline
+
+The legislative action history — every referral, reading, and vote.
+
+- **2022-12-07** Prefiled `filing`
+- **2022-12-07** Referred to Committee on Finance `referral-committee`
+- **2023-01-10** Introduced and read first time `introduction, reading-1`
+- **2023-01-10** Referred to Committee on Finance `referral-committee`
+- **2023-03-22** Committee report: Favorable Finance `committee-passage-favorable`
+- **2023-03-24** Scrivener's error corrected
+- **2023-03-28** Special order, set for March 8, 2023
+- **2023-03-29** Read second time `reading-2`
+- **2023-03-29** Roll call Ayes-34 Nays-6
+- **2023-03-30** Read third time and sent to House `passage, reading-3`
+- **2023-04-04** Introduced and read first time `introduction, reading-1`
+- **2023-04-04** Referred to Committee on Ways and Means `referral-committee`
+- **2024-01-25** Committee report: Favorable with amendment Ways and Means `committee-passage-favorable`
+- **2024-01-26** Scrivener's error corrected
+- **2024-01-30** Debate adjourned
+- **2024-01-31** Amended `amendment-passage`
+- **2024-01-31** Read second time `reading-2`
+- **2024-01-31** Roll call Yeas-109 Nays-0
+- **2024-02-01** Read third time and returned to Senate with amendments `passage, reading-3`
+- **2024-02-02** Scrivener's error corrected
+- **2024-02-05** Scrivener's error corrected
+- **2024-02-20** House amendment amended `amendment-amendment`
+- **2024-02-20** Roll call Ayes-44 Nays-0
+- **2024-02-20** Returned to House with amendments
+- **2024-02-28** Concurred in Senate amendment and enrolled
+- **2024-02-28** Roll call Yeas-113 Nays-0
+- **2024-03-07** Ratified R 113
+- **2024-03-11** Signed By Governor `executive-signature`
+- **2024-03-14** Effective date See Act for Effective Date
+- **2024-03-14** Act No. 113
+
+## Source
+
+OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/06523e87-684b-434c-9b56-15cb6b1c0d97`. Confidence: reported (aggregated from official South Carolina legislature records).
+