republic-os/legislation/us/states/sc/2021-2022/h-5057.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	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 2021 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; AND TO PROVIDE THAT FOR TAX YEAR 2021, SOUTH CAROLINA ADOPTS CERTAIN FEDERAL EXCLUSIONS FROM GROSS INCOME. - ratified title	us/states/sc	South Carolina General Assembly	2021-2022	H 5057	South Carolina H 5057 (2021-2022)	bill		enacted	Erickson Pope Simrill W. Newton	5	18	2	2022-03-01	2022-05-31	openstates	ocd-bill/2cd1ba10-20db-418f-8e9e-c41dab5673bf	https://www.scstatehouse.gov/billsearch.php?billnumbers=5057&session=124&summary=B	1359da97dd33f0bbdadd70118ed44acd48af5e021fb4949b2c307346889fa56e	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-sc

South Carolina H 5057 (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 2021 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; AND TO PROVIDE THAT FOR TAX YEAR 2021, SOUTH CAROLINA ADOPTS CERTAIN FEDERAL EXCLUSIONS FROM GROSS INCOME. - ratified title

Version chain

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

1. Filed (filed) — source
2. 3/1/2022 (committee substitute) — source
3. 3/31/2022 (committee substitute) — source
4. 4/5/2022 (committee substitute) — source
5. 5/3/2022 (committee substitute) — source

Votes

• 2nd Reading — 41–0 (pass) · upper
• Passage of Bill — 113–0 (pass) · lower

Sponsors

• Erickson — primary (person)
• Pope — primary (person)
• Simrill — primary (person)
• W. Newton — primary (person)

Timeline

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

• 2022-03-01 Introduced and read first time introduction, reading-1
• 2022-03-01 Referred to Committee on Ways and Means referral-committee
• 2022-03-31 Committee report: Favorable with amendment Ways and Means committee-passage-favorable
• 2022-04-05 Member(s) request name added as sponsor: W.Newton
• 2022-04-05 Amended amendment-passage
• 2022-04-05 Read second time reading-2
• 2022-04-05 Roll call Yeas-113 Nays-0
• 2022-04-06 Read third time and sent to Senate passage, reading-3
• 2022-04-06 Introduced and read first time introduction, reading-1
• 2022-04-06 Referred to Committee on Finance referral-committee
• 2022-05-03 Committee report: Favorable Finance committee-passage-favorable
• 2022-05-04 Read second time reading-2
• 2022-05-04 Roll call Ayes-41 Nays-0
• 2022-05-10 Read third time and enrolled passage, reading-3
• 2022-05-12 Ratified R 227
• 2022-05-16 Signed By Governor executive-signature
• 2022-05-31 Effective date 05/16/22
• 2022-05-31 Act No. 201

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/2cd1ba10-20db-418f-8e9e-c41dab5673bf. Confidence: reported (aggregated from official South Carolina legislature records).