---
type: "Bill"
title: "Pass through trade and business income"
description: "AN ACT TO AMEND SECTION 12-6-545, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO INCOME TAX RATES FOR PASS-THROUGH TRADE AND BUSINESS INCOME, SO AS TO CREATE AN ELECTION TO TAX CERTAIN PARTNERSHIPS AND \"S\" CORPORATIONS AT THE ENTITY LEVEL. - ratified title"
jurisdiction: "us/states/sc"
legislature: "South Carolina General Assembly"
session: "2021-2022"
identifier: "S 627"
citation: "South Carolina S 627 (2021-2022)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Adams", "Alexander", "Bennett", "Campsen", "Climer", "Cromer", "Davis", "Garrett", "Gustafson", "Hembree", "Kimbrell", "Leatherman", "Loftis", "M. Johnson", "McElveen", "Rankin", "Rice", "Talley", "Turner", "Williams", "Young"]
version_count: 7
action_count: 22
vote_count: 2
first_action: "2021-03-02"
last_action: "2021-06-01"
source: "openstates"
source_identifier: "ocd-bill/deb4af7f-5e20-4446-a9d3-0d060a0ac4d9"
source_url: "https://www.scstatehouse.gov/billsearch.php?billnumbers=627&session=124&summary=B"
source_hash: "2e09acdb61e57ce9e46376ec17c222cf70f032d5643e49036bb7dfcf4a0abfa2"
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 627 (2021-2022) — Pass through trade and business income

AN ACT TO AMEND SECTION 12-6-545, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO INCOME TAX RATES FOR PASS-THROUGH TRADE AND BUSINESS INCOME, SO AS TO CREATE AN ELECTION TO TAX CERTAIN PARTNERSHIPS AND "S" CORPORATIONS AT THE ENTITY LEVEL. - 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/sess124_2021-2022/bills/627.htm)
2. **3/17/2021** (committee substitute) — [source](https://www.scstatehouse.gov/sess124_2021-2022/prever/627_20210317.htm)
3. **3/2/2021** (committee substitute) — [source](https://www.scstatehouse.gov/sess124_2021-2022/prever/627_20210302.htm)
4. **3/23/2021** (committee substitute) — [source](https://www.scstatehouse.gov/sess124_2021-2022/prever/627_20210323.htm)
5. **5/11/2021** (committee substitute) — [source](https://www.scstatehouse.gov/sess124_2021-2022/prever/627_20210511.htm)
6. **5/12/2021** (committee substitute) — [source](https://www.scstatehouse.gov/sess124_2021-2022/prever/627_20210512.htm)
7. **5/4/2021** (committee substitute) — [source](https://www.scstatehouse.gov/sess124_2021-2022/prever/627_20210504.htm)

## Votes

- Passage of Bill — **104–0** (pass) · lower
- 2nd Reading — **45–0** (pass) · upper

## Sponsors

- Adams — primary (person)
- Alexander — primary (person)
- Bennett — primary (person)
- Campsen — primary (person)
- Climer — primary (person)
- Cromer — primary (person)
- Davis — primary (person)
- Garrett — primary (person)
- Gustafson — primary (person)
- Hembree — primary (person)
- Kimbrell — primary (person)
- Leatherman — primary (person)
- Loftis — primary (person)
- M. Johnson — primary (person)
- McElveen — primary (person)
- Rankin — primary (person)
- Rice — primary (person)
- Talley — primary (person)
- Turner — primary (person)
- Williams — primary (person)
- Young — primary (person)

## Timeline

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

- **2021-03-02** Introduced and read first time `introduction, reading-1`
- **2021-03-02** Referred to Committee on Finance `referral-committee`
- **2021-03-17** Committee report: Favorable with amendment Finance `committee-passage-favorable`
- **2021-03-23** Committee Amendment Adopted `amendment-passage`
- **2021-03-23** Read second time `reading-2`
- **2021-03-23** Roll call Ayes-45 Nays-0
- **2021-03-24** Read third time and sent to House `passage, reading-3`
- **2021-04-06** Introduced and read first time `introduction, reading-1`
- **2021-04-06** Referred to Committee on Ways and Means `referral-committee`
- **2021-05-04** Committee report: Favorable with amendment Ways and Means `committee-passage-favorable`
- **2021-05-06** Debate adjourned until Tues., 5-11-21
- **2021-05-11** Requests for debate-Rep(s). King, Matthews, Dilliard, Gilliard, JL Johnson, Brawley, Tedder, Pendarvis, W Williams, R Williams, KO Johnson, Wetmore, Ott, Murray, Wheeler, Govan, Clyburn
- **2021-05-11** Amended `amendment-passage`
- **2021-05-11** Read second time `reading-2`
- **2021-05-11** Roll call Yeas-104 Nays-0
- **2021-05-12** Returned to Senate with amendments
- **2021-05-12** Scrivener's error corrected
- **2021-05-12** Concurred in House amendment and enrolled
- **2021-05-13** Ratified R 75
- **2021-05-17** Signed By Governor `executive-signature`
- **2021-06-01** Effective date 05/17/21
- **2021-06-01** Act No. 61

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/deb4af7f-5e20-4446-a9d3-0d060a0ac4d9`. Confidence: reported (aggregated from official South Carolina legislature records).