---
type: "Bill"
title: "IRS Code"
description: "AN ACT TO AMEND SECTION 12-6-40, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE APPLICATION OF THE INTERNAL REVENUE CODE TO STATE INCOME TAX LAWS, SO AS TO UPDATE THE REFERENCE TO THE INTERNAL REVENUE CODE TO THE YEAR 2018 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"
jurisdiction: "us/states/sc"
legislature: "South Carolina General Assembly"
session: "2019-2020"
identifier: "H 3985"
citation: "South Carolina H 3985 (2019-2020)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["G.M. Smith", "Lucas", "Stavrinakis"]
version_count: 4
action_count: 15
vote_count: 2
first_action: "2019-02-14"
last_action: "2019-04-08"
source: "openstates"
source_identifier: "ocd-bill/888844f5-e78e-4523-9b81-0095819f9402"
source_url: "https://www.scstatehouse.gov/billsearch.php?billnumbers=3985&session=123&summary=B"
source_hash: "f181881dbbf82ac31486d83425ffe82b0d03fcc71d2b978c062c9dc247676625"
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 H 3985 (2019-2020) — IRS Code

AN ACT TO AMEND SECTION 12-6-40, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE APPLICATION OF THE INTERNAL REVENUE CODE TO STATE INCOME TAX LAWS, SO AS TO UPDATE THE REFERENCE TO THE INTERNAL REVENUE CODE TO THE YEAR 2018 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

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Filed** (filed) — [source](https://www.scstatehouse.gov/sess123_2019-2020/bills/3985.htm)
2. **2/14/2019** (committee substitute) — [source](https://www.scstatehouse.gov/sess123_2019-2020/prever/3985_20190214.htm)
3. **2/14/2019-A** (committee substitute) — [source](https://www.scstatehouse.gov/sess123_2019-2020/prever/3985_20190214a.htm)
4. **3/12/2019** (committee substitute) — [source](https://www.scstatehouse.gov/sess123_2019-2020/prever/3985_20190312.htm)

## Votes

- 2nd Reading — **39–0** (pass) · upper
- Passage of Bill — **102–0** (pass) · lower

## Sponsors

- G.M. Smith — primary (person)
- Lucas — primary (person)
- Stavrinakis — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2019-02-14** Introduced, read first time, placed on calendar without reference `introduction, reading-1`
- **2019-02-21** Debate adjourned until Wed., 2-27-19
- **2019-02-27** Read second time `reading-2`
- **2019-02-27** Roll call Yeas-102 Nays-0
- **2019-02-28** Read third time and sent to Senate `passage, reading-3`
- **2019-02-28** Introduced and read first time `introduction, reading-1`
- **2019-02-28** Referred to Committee on Finance `referral-committee`
- **2019-03-12** Committee report: Favorable Finance `committee-passage-favorable`
- **2019-03-14** Read second time `reading-2`
- **2019-03-14** Roll call Ayes-39 Nays-0
- **2019-03-20** Read third time and enrolled `passage, reading-3`
- **2019-03-27** Ratified R 25
- **2019-03-28** Signed By Governor `executive-signature`
- **2019-04-02** Effective date 03/28/19
- **2019-04-08** Act No. 16

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/888844f5-e78e-4523-9b81-0095819f9402`. Confidence: reported (aggregated from official South Carolina legislature records).