republic-os/legislation/us/states/sc/2019-2020/s-545.md

type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags

type	title	description	jurisdiction	legislature	session	identifier	citation	classification	subjects	status	primary_sponsors	version_count	action_count	vote_count	first_action	last_action	source	source_identifier	source_url	source_hash	vintage	source_snapshot	retrieved_at	confidence	tags
Bill	Property assessment of merchants and other businesses	AN ACT TO AMEND SECTION 12-39-70, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE APPRAISAL AND ASSESSMENT OF PERSONAL PROPERTY, SO AS TO REQUIRE THE COUNTY AUDITOR TO USE A SPECIFIC FORM; TO AMEND SECTION 12-6-40, AS AMENDED, 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 2019, 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, AND TO SPECIFICALLY NOT ADOPT CERTAIN TAX PROVISIONS; AND TO SPECIFY THE TAX CONSEQUENCES OF A PAYCHECK PROTECTION PROGRAM LOAN AND THE EXPENSE THEREOF. - ratified title	us/states/sc	South Carolina General Assembly	2019-2020	S 545	South Carolina S 545 (2019-2020)	bill		enacted	Alexander	7	23	4	2019-02-20	2020-10-02	openstates	ocd-bill/3e972c11-dd94-4c89-af51-80b44f2dc333	https://www.scstatehouse.gov/billsearch.php?billnumbers=545&session=123&summary=B	2a8029a03434ce13e03e841b29930046d05ad58bdfa340fec0efbb1feca07ce2	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-sc

South Carolina S 545 (2019-2020) — Property assessment of merchants and other businesses

AN ACT TO AMEND SECTION 12-39-70, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE APPRAISAL AND ASSESSMENT OF PERSONAL PROPERTY, SO AS TO REQUIRE THE COUNTY AUDITOR TO USE A SPECIFIC FORM; TO AMEND SECTION 12-6-40, AS AMENDED, 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 2019, 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, AND TO SPECIFICALLY NOT ADOPT CERTAIN TAX PROVISIONS; AND TO SPECIFY THE TAX CONSEQUENCES OF A PAYCHECK PROTECTION PROGRAM LOAN AND THE EXPENSE THEREOF. - ratified title

Version chain

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

1. Filed (filed) — source
2. 2/20/2019 (committee substitute) — source
3. 2/5/2020 (committee substitute) — source
4. 3/4/2020 (committee substitute) — source
5. 9/15/2020 (committee substitute) — source
6. 9/16/2020 (committee substitute) — source
7. 9/22/2020 (committee substitute) — source

Votes

• to adopt amendment — 38–0 (pass) · upper
• Concur in Senate Amendments — 98–0 (pass) · lower
• Passage of Bill — 63–0 (pass) · lower
• 2nd Reading — 46–0 (pass) · upper

Sponsors

• Alexander — primary (person)

Timeline

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

• 2019-02-20 Introduced and read first time introduction, reading-1
• 2019-02-20 Referred to Committee on Finance referral-committee
• 2020-02-05 Committee report: Favorable with amendment Finance committee-passage-favorable
• 2020-03-04 Committee Amendment Adopted amendment-passage
• 2020-03-04 Read second time reading-2
• 2020-03-04 Roll call Ayes-46 Nays-0
• 2020-03-10 Read third time and sent to House passage, reading-3
• 2020-03-11 Introduced and read first time introduction, reading-1
• 2020-03-11 Referred to Committee on Ways and Means referral-committee
• 2020-09-15 Committee report: Favorable Ways and Means committee-passage-favorable
• 2020-09-16 Amended amendment-passage
• 2020-09-16 Read second time reading-2
• 2020-09-16 Roll call Yeas-63 Nays-0
• 2020-09-22 Read third time and returned to Senate with amendments passage, reading-3
• 2020-09-22 House amendment amended amendment-amendment
• 2020-09-22 Roll call Ayes-38 Nays-0
• 2020-09-22 Returned to House with amendments
• 2020-09-22 Concurred in Senate amendment and enrolled
• 2020-09-22 Roll call Yeas-98 Nays-0
• 2020-09-25 Ratified R 155
• 2020-09-28 Signed By Governor executive-signature
• 2020-10-02 Effective date 09/28/20
• 2020-10-02 Act No. 147

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/3e972c11-dd94-4c89-af51-80b44f2dc333. Confidence: reported (aggregated from official South Carolina legislature records).