Fabio
106 lines
5.1 KiB
Markdown
106 lines
5.1 KiB
Markdown
---
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type: "Bill"
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title: "Pass through trade and business income"
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description: "AN ACT TO AMEND SECTION 12-6-545, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO INCOME TAX RATES FOR PASS-THROUGH TRADE AND BUSINESS INCOME, SO AS TO CREATE AN ELECTION TO TAX CERTAIN PARTNERSHIPS AND \"S\" CORPORATIONS AT THE ENTITY LEVEL. - 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: "S 627"
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citation: "South Carolina S 627 (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: ["Adams", "Alexander", "Bennett", "Campsen", "Climer", "Cromer", "Davis", "Garrett", "Gustafson", "Hembree", "Kimbrell", "Leatherman", "Loftis", "M. Johnson", "McElveen", "Rankin", "Rice", "Talley", "Turner", "Williams", "Young"]
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version_count: 7
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action_count: 22
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vote_count: 2
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first_action: "2021-03-02"
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last_action: "2021-06-01"
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source: "openstates"
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source_identifier: "ocd-bill/deb4af7f-5e20-4446-a9d3-0d060a0ac4d9"
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source_url: "https://www.scstatehouse.gov/billsearch.php?billnumbers=627&session=124&summary=B"
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source_hash: "2e09acdb61e57ce9e46376ec17c222cf70f032d5643e49036bb7dfcf4a0abfa2"
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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 S 627 (2021-2022) — Pass through trade and business income
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AN ACT TO AMEND SECTION 12-6-545, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO INCOME TAX RATES FOR PASS-THROUGH TRADE AND BUSINESS INCOME, SO AS TO CREATE AN ELECTION TO TAX CERTAIN PARTNERSHIPS AND "S" CORPORATIONS AT THE ENTITY LEVEL. - 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/627.htm)
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2. **3/17/2021** (committee substitute) — [source](https://www.scstatehouse.gov/sess124_2021-2022/prever/627_20210317.htm)
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3. **3/2/2021** (committee substitute) — [source](https://www.scstatehouse.gov/sess124_2021-2022/prever/627_20210302.htm)
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4. **3/23/2021** (committee substitute) — [source](https://www.scstatehouse.gov/sess124_2021-2022/prever/627_20210323.htm)
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5. **5/11/2021** (committee substitute) — [source](https://www.scstatehouse.gov/sess124_2021-2022/prever/627_20210511.htm)
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6. **5/12/2021** (committee substitute) — [source](https://www.scstatehouse.gov/sess124_2021-2022/prever/627_20210512.htm)
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7. **5/4/2021** (committee substitute) — [source](https://www.scstatehouse.gov/sess124_2021-2022/prever/627_20210504.htm)
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## Votes
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- Passage of Bill — **104–0** (pass) · lower
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- 2nd Reading — **45–0** (pass) · upper
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## Sponsors
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- Adams — primary (person)
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- Alexander — primary (person)
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- Bennett — primary (person)
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- Campsen — primary (person)
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- Climer — primary (person)
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- Cromer — primary (person)
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- Davis — primary (person)
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- Garrett — primary (person)
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- Gustafson — primary (person)
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- Hembree — primary (person)
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- Kimbrell — primary (person)
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- Leatherman — primary (person)
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- Loftis — primary (person)
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- M. Johnson — primary (person)
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- McElveen — primary (person)
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- Rankin — primary (person)
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- Rice — primary (person)
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- Talley — primary (person)
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- Turner — primary (person)
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- Williams — primary (person)
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- Young — primary (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2021-03-02** Introduced and read first time `introduction, reading-1`
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- **2021-03-02** Referred to Committee on Finance `referral-committee`
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- **2021-03-17** Committee report: Favorable with amendment Finance `committee-passage-favorable`
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- **2021-03-23** Committee Amendment Adopted `amendment-passage`
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- **2021-03-23** Read second time `reading-2`
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- **2021-03-23** Roll call Ayes-45 Nays-0
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- **2021-03-24** Read third time and sent to House `passage, reading-3`
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- **2021-04-06** Introduced and read first time `introduction, reading-1`
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- **2021-04-06** Referred to Committee on Ways and Means `referral-committee`
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- **2021-05-04** Committee report: Favorable with amendment Ways and Means `committee-passage-favorable`
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- **2021-05-06** Debate adjourned until Tues., 5-11-21
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- **2021-05-11** Requests for debate-Rep(s). King, Matthews, Dilliard, Gilliard, JL Johnson, Brawley, Tedder, Pendarvis, W Williams, R Williams, KO Johnson, Wetmore, Ott, Murray, Wheeler, Govan, Clyburn
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- **2021-05-11** Amended `amendment-passage`
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- **2021-05-11** Read second time `reading-2`
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- **2021-05-11** Roll call Yeas-104 Nays-0
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- **2021-05-12** Returned to Senate with amendments
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- **2021-05-12** Scrivener's error corrected
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- **2021-05-12** Concurred in House amendment and enrolled
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- **2021-05-13** Ratified R 75
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- **2021-05-17** Signed By Governor `executive-signature`
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- **2021-06-01** Effective date 05/17/21
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- **2021-06-01** Act No. 61
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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/deb4af7f-5e20-4446-a9d3-0d060a0ac4d9`. Confidence: reported (aggregated from official South Carolina legislature records).
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