republic-os/legislation/us/states/sc/2021-2022/h-4017.md

---
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 2020, 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 PROVIDE FOR THE TAX TREATMENT OF THE PAYCHECK PROTECTION PROGRAM AND CERTAIN EXPENSES AS PROVIDED FOR IN THE FEDERAL CONSOLIDATED APPROPRIATIONS ACT OF 2021; TO SPECIFICALLY NOT ADOPT CERTAIN PROVISIONS OF THE CORONAVIRUS AID, RELIEF, AND ECONOMIC SECURITY ACT; AND TO ADOPT A PROVISION OF THE AMERICAN RESCUE PLAN RELATING TO UNEMPLOYMENT COMPENSATION, AND TO AUTHORIZE FUNDS TO ACCOUNT FOR THE ADOPTED PROVISION. - ratified title"
jurisdiction: "us/states/sc"
legislature: "South Carolina General Assembly"
session: "2021-2022"
identifier: "H 4017"
citation: "South Carolina H 4017 (2021-2022)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Hill", "Pope", "Simrill", "W. Cox", "Weeks"]
version_count: 8
action_count: 24
vote_count: 3
first_action: "2021-03-03"
last_action: "2021-06-01"
source: "openstates"
source_identifier: "ocd-bill/089fdc0e-1b43-4ec6-9cd2-8a36687e30f5"
source_url: "https://www.scstatehouse.gov/billsearch.php?billnumbers=4017&session=124&summary=B"
source_hash: "279db02e962c93de7a650d37184c07f0353efc8351a4c36cb27bbfd84a0f069d"
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 4017 (2021-2022) — 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 2020, 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 PROVIDE FOR THE TAX TREATMENT OF THE PAYCHECK PROTECTION PROGRAM AND CERTAIN EXPENSES AS PROVIDED FOR IN THE FEDERAL CONSOLIDATED APPROPRIATIONS ACT OF 2021; TO SPECIFICALLY NOT ADOPT CERTAIN PROVISIONS OF THE CORONAVIRUS AID, RELIEF, AND ECONOMIC SECURITY ACT; AND TO ADOPT A PROVISION OF THE AMERICAN RESCUE PLAN RELATING TO UNEMPLOYMENT COMPENSATION, AND TO AUTHORIZE FUNDS TO ACCOUNT FOR THE ADOPTED PROVISION. - 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/4017.htm)
2. **3/3/2021** (committee substitute) — [source](https://www.scstatehouse.gov/sess124_2021-2022/prever/4017_20210303.htm)
3. **4/6/2021** (committee substitute) — [source](https://www.scstatehouse.gov/sess124_2021-2022/prever/4017_20210406.htm)
4. **4/7/2021** (committee substitute) — [source](https://www.scstatehouse.gov/sess124_2021-2022/prever/4017_20210407.htm)
5. **4/8/2021** (committee substitute) — [source](https://www.scstatehouse.gov/sess124_2021-2022/prever/4017_20210408.htm)
6. **5/11/2021** (committee substitute) — [source](https://www.scstatehouse.gov/sess124_2021-2022/prever/4017_20210511.htm)
7. **5/12/2021** (committee substitute) — [source](https://www.scstatehouse.gov/sess124_2021-2022/prever/4017_20210512.htm)
8. **5/5/2021** (committee substitute) — [source](https://www.scstatehouse.gov/sess124_2021-2022/prever/4017_20210505.htm)

## Votes

- Concur in Senate Amendments — **94–0** (pass) · lower
- 2nd Reading — **41–0** (pass) · upper
- Passage of Bill — **108–0** (pass) · lower

## Sponsors

- Hill — primary (person)
- Pope — primary (person)
- Simrill — primary (person)
- W. Cox — primary (person)
- Weeks — primary (person)

## Timeline

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

- **2021-03-03** Introduced and read first time `introduction, reading-1`
- **2021-03-03** Referred to Committee on Ways and Means `referral-committee`
- **2021-04-06** Member(s) request name added as sponsor: Weeks, W.Cox
- **2021-04-06** Committee report: Favorable with amendment Ways and Means `committee-passage-favorable`
- **2021-04-07** Member(s) request name added as sponsor: Hill
- **2021-04-07** Amended `amendment-passage`
- **2021-04-07** Read second time `reading-2`
- **2021-04-07** Roll call Yeas-108 Nays-0
- **2021-04-08** Read third time and sent to Senate `passage, reading-3`
- **2021-04-08** Introduced and read first time `introduction, reading-1`
- **2021-04-08** Referred to Committee on Finance `referral-committee`
- **2021-04-08** Scrivener's error corrected
- **2021-05-05** Committee report: Favorable with amendment Finance `committee-passage-favorable`
- **2021-05-11** Committee Amendment Adopted `amendment-passage`
- **2021-05-12** Scrivener's error corrected
- **2021-05-12** Read second time `reading-2`
- **2021-05-12** Roll call Ayes-41 Nays-0
- **2021-05-13** Read third time and returned to House with amendments `passage, reading-3`
- **2021-05-13** Concurred in Senate amendment and enrolled
- **2021-05-13** Roll call Yeas-94 Nays-0
- **2021-05-18** Ratified R 106
- **2021-05-18** Signed By Governor `executive-signature`
- **2021-06-01** Effective date 05/18/21
- **2021-06-01** Act No. 87

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/089fdc0e-1b43-4ec6-9cd2-8a36687e30f5`. Confidence: reported (aggregated from official South Carolina legislature records).