---
type: "Bill"
title: "Delinquent unemployment compensation tax rates"
description: "AN ACT TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 41-31-60, RELATING TO DELINQUENT UNEMPLOYMENT COMPENSATION TAX RATES, SO AS TO PERMIT EMPLOYERS WITH INSTALLMENT PAYMENT AGREEMENTS APPROVED BY THE DEPARTMENT OF EMPLOYMENT AND WORKFORCE TO PAY THE TAX AT A SPECIFIED ANNUAL STATUTORY RATE, AND TO PROVIDE FOR THE AUTOMATIC REVERSION OF THIS RATE UPON FAILURE TO TIMELY COMPLY WITH THE PAYMENT AGREEMENT. - RATIFIED TITLE"
jurisdiction: "us/states/sc"
legislature: "South Carolina General Assembly"
session: "2023-2024"
identifier: "H 3992"
citation: "South Carolina H 3992 (2023-2024)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Blackwell", "Burns", "Cromer", "Ligon", "Magnuson", "McGinnis", "Pace", "Sandifer", "White"]
version_count: 6
action_count: 24
vote_count: 3
first_action: "2023-02-16"
last_action: "2024-05-29"
source: "openstates"
source_identifier: "ocd-bill/e9dbbb0d-8f75-4471-b5e8-03eecd4470e7"
source_url: "https://www.scstatehouse.gov/billsearch.php?billnumbers=3992&session=125&summary=B"
source_hash: "36c15446b888d4e0a5c5e1aab578781d6944417fa49c0d0a104c5f4d01640114"
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 3992 (2023-2024) — Delinquent unemployment compensation tax rates

AN ACT TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 41-31-60, RELATING TO DELINQUENT UNEMPLOYMENT COMPENSATION TAX RATES, SO AS TO PERMIT EMPLOYERS WITH INSTALLMENT PAYMENT AGREEMENTS APPROVED BY THE DEPARTMENT OF EMPLOYMENT AND WORKFORCE TO PAY THE TAX AT A SPECIFIED ANNUAL STATUTORY RATE, AND TO PROVIDE FOR THE AUTOMATIC REVERSION OF THIS RATE UPON FAILURE TO TIMELY COMPLY WITH THE PAYMENT AGREEMENT. - 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/3992.htm)
2. **01/31/2024** (committee substitute) — [source](https://www.scstatehouse.gov/sess125_2023-2024/prever/3992_20240131.htm)
3. **02/06/2024** (committee substitute) — [source](https://www.scstatehouse.gov/sess125_2023-2024/prever/3992_20240206.htm)
4. **02/16/2023** (committee substitute) — [source](https://www.scstatehouse.gov/sess125_2023-2024/prever/3992_20230216.htm)
5. **03/19/2024** (committee substitute) — [source](https://www.scstatehouse.gov/sess125_2023-2024/prever/3992_20240319.htm)
6. **03/21/2024** (committee substitute) — [source](https://www.scstatehouse.gov/sess125_2023-2024/prever/3992_20240321.htm)

## Votes

- Passage of Bill — **117–0** (pass) · lower
- Concur in Senate Amendments — **110–0** (pass) · lower
- 2nd Reading — **42–0** (pass) · upper

## Sponsors

- Blackwell — primary (person)
- Burns — primary (person)
- Cromer — primary (person)
- Ligon — primary (person)
- Magnuson — primary (person)
- McGinnis — primary (person)
- Pace — primary (person)
- Sandifer — primary (person)
- White — primary (person)

## Timeline

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

- **2023-02-16** Introduced and read first time `introduction, reading-1`
- **2023-02-16** Referred to Committee on Labor, Commerce and Industry `referral-committee`
- **2023-02-22** Member(s) request name added as sponsor: Sandifer
- **2024-01-31** Member(s) request name added as sponsor: Ligon
- **2024-01-31** Committee report: Favorable with amendment Labor, Commerce and Industry `committee-passage-favorable`
- **2024-02-01** Member(s) request name added as sponsor: Cromer, Magnuson, White, Pace, Burns
- **2024-02-06** Amended `amendment-passage`
- **2024-02-06** Read second time `reading-2`
- **2024-02-06** Roll call Yeas-117 Nays-0
- **2024-02-07** Read third time and sent to Senate `passage, reading-3`
- **2024-02-07** Introduced and read first time `introduction, reading-1`
- **2024-02-07** Referred to Committee on Labor, Commerce and Industry `referral-committee`
- **2024-03-19** Committee report: Favorable with amendment Labor, Commerce and Industry `committee-passage-favorable`
- **2024-03-21** Committee Amendment Adopted `amendment-passage`
- **2024-03-26** Read second time `reading-2`
- **2024-03-26** Roll call Ayes-42 Nays-0
- **2024-03-27** Read third time and returned to House with amendments `passage, reading-3`
- **2024-04-09** Debate adjourned
- **2024-04-10** Concurred in Senate amendment and enrolled
- **2024-04-10** Roll call Yeas-110 Nays-0
- **2024-05-08** Ratified R 151
- **2024-05-13** Signed By Governor `executive-signature`
- **2024-05-29** Effective date 05/13/24
- **2024-05-29** Act No. 136

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/e9dbbb0d-8f75-4471-b5e8-03eecd4470e7`. Confidence: reported (aggregated from official South Carolina legislature records).