df176ce612
Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
83 lines
4.3 KiB
Markdown
83 lines
4.3 KiB
Markdown
---
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type: "Bill"
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title: "IRS Code"
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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 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"
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jurisdiction: "us/states/sc"
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legislature: "South Carolina General Assembly"
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session: "2021-2022"
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identifier: "H 5057"
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citation: "South Carolina H 5057 (2021-2022)"
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classification: ["bill"]
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subjects: []
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status: "enacted"
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primary_sponsors: ["Erickson", "Pope", "Simrill", "W. Newton"]
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version_count: 5
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action_count: 18
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vote_count: 2
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first_action: "2022-03-01"
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last_action: "2022-05-31"
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source: "openstates"
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source_identifier: "ocd-bill/2cd1ba10-20db-418f-8e9e-c41dab5673bf"
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source_url: "https://www.scstatehouse.gov/billsearch.php?billnumbers=5057&session=124&summary=B"
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source_hash: "1359da97dd33f0bbdadd70118ed44acd48af5e021fb4949b2c307346889fa56e"
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vintage: "2026-07-01"
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source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
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retrieved_at: "2026-07-06"
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confidence: "reported"
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tags: ["legislation", "bill", "us-sc"]
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---
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# South Carolina H 5057 (2021-2022) — IRS Code
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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
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## Version chain
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The bill's text revisions, in order — the diff chain from filing to enrollment.
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1. **Filed** (filed) — [source](https://www.scstatehouse.gov/sess124_2021-2022/bills/5057.htm)
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2. **3/1/2022** (committee substitute) — [source](https://www.scstatehouse.gov/sess124_2021-2022/prever/5057_20220301.htm)
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3. **3/31/2022** (committee substitute) — [source](https://www.scstatehouse.gov/sess124_2021-2022/prever/5057_20220331.htm)
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4. **4/5/2022** (committee substitute) — [source](https://www.scstatehouse.gov/sess124_2021-2022/prever/5057_20220405.htm)
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5. **5/3/2022** (committee substitute) — [source](https://www.scstatehouse.gov/sess124_2021-2022/prever/5057_20220503.htm)
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## Votes
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- 2nd Reading — **41–0** (pass) · upper
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- Passage of Bill — **113–0** (pass) · lower
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## Sponsors
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- Erickson — primary (person)
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- Pope — primary (person)
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- Simrill — primary (person)
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- W. Newton — primary (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2022-03-01** Introduced and read first time `introduction, reading-1`
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- **2022-03-01** Referred to Committee on Ways and Means `referral-committee`
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- **2022-03-31** Committee report: Favorable with amendment Ways and Means `committee-passage-favorable`
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- **2022-04-05** Member(s) request name added as sponsor: W.Newton
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- **2022-04-05** Amended `amendment-passage`
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- **2022-04-05** Read second time `reading-2`
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- **2022-04-05** Roll call Yeas-113 Nays-0
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- **2022-04-06** Read third time and sent to Senate `passage, reading-3`
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- **2022-04-06** Introduced and read first time `introduction, reading-1`
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- **2022-04-06** Referred to Committee on Finance `referral-committee`
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- **2022-05-03** Committee report: Favorable Finance `committee-passage-favorable`
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- **2022-05-04** Read second time `reading-2`
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- **2022-05-04** Roll call Ayes-41 Nays-0
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- **2022-05-10** Read third time and enrolled `passage, reading-3`
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- **2022-05-12** Ratified R 227
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- **2022-05-16** Signed By Governor `executive-signature`
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- **2022-05-31** Effective date 05/16/22
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- **2022-05-31** Act No. 201
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## Source
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OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/2cd1ba10-20db-418f-8e9e-c41dab5673bf`. Confidence: reported (aggregated from official South Carolina legislature records).
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