Fabio
104 lines
5.3 KiB
Markdown
104 lines
5.3 KiB
Markdown
---
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type: "Bill"
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title: "Allocation and apportionment"
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description: "AN ACT TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-6-2320, RELATING TO ALTERNATE METHODS FOR THE ALLOCATION AND APPORTIONMENT OF INCOME FOR STATE INCOME TAX PURPOSES, SO AS TO SET FORTH A PROCESS FOR THE DEPARTMENT OF REVENUE AND TAXPAYERS TO ACCURATELY DETERMINE NET 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: "2023-2024"
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identifier: "S 298"
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citation: "South Carolina S 298 (2023-2024)"
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classification: ["bill"]
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subjects: []
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status: "enacted"
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primary_sponsors: ["Adams", "Bennett", "Campsen", "Kimbrell", "Turner"]
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version_count: 10
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action_count: 30
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vote_count: 5
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first_action: "2022-12-07"
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last_action: "2024-03-14"
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source: "openstates"
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source_identifier: "ocd-bill/06523e87-684b-434c-9b56-15cb6b1c0d97"
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source_url: "https://www.scstatehouse.gov/billsearch.php?billnumbers=298&session=125&summary=B"
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source_hash: "eb31266db048d81a18e5a963b2931799e20bf546e844176d44c097711c104293"
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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 298 (2023-2024) — Allocation and apportionment
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AN ACT TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-6-2320, RELATING TO ALTERNATE METHODS FOR THE ALLOCATION AND APPORTIONMENT OF INCOME FOR STATE INCOME TAX PURPOSES, SO AS TO SET FORTH A PROCESS FOR THE DEPARTMENT OF REVENUE AND TAXPAYERS TO ACCURATELY DETERMINE NET 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/sess125_2023-2024/bills/298.htm)
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2. **01/25/2024** (committee substitute) — [source](https://www.scstatehouse.gov/sess125_2023-2024/prever/298_20240125.htm)
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3. **01/26/2024** (committee substitute) — [source](https://www.scstatehouse.gov/sess125_2023-2024/prever/298_20240126.htm)
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4. **01/31/2024** (committee substitute) — [source](https://www.scstatehouse.gov/sess125_2023-2024/prever/298_20240131.htm)
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5. **02/02/2024** (committee substitute) — [source](https://www.scstatehouse.gov/sess125_2023-2024/prever/298_20240202.htm)
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6. **02/05/2024** (committee substitute) — [source](https://www.scstatehouse.gov/sess125_2023-2024/prever/298_20240205.htm)
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7. **02/20/2024** (committee substitute) — [source](https://www.scstatehouse.gov/sess125_2023-2024/prever/298_20240220.htm)
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8. **03/22/2023** (committee substitute) — [source](https://www.scstatehouse.gov/sess125_2023-2024/prever/298_20230322.htm)
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9. **03/24/2023** (committee substitute) — [source](https://www.scstatehouse.gov/sess125_2023-2024/prever/298_20230324.htm)
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10. **12/07/2022** (committee substitute) — [source](https://www.scstatehouse.gov/sess125_2023-2024/prever/298_20221207.htm)
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## Votes
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- Concur in Senate Amendments — **113–0** (pass) · lower
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- Passage of Bill — **109–0** (pass) · lower
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- to lay on the table — **24–11** (pass) · upper
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- 2nd Reading — **34–6** (pass) · upper
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- to adopt — **44–0** (pass) · upper
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## Sponsors
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- Adams — primary (person)
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- Bennett — primary (person)
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- Campsen — primary (person)
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- Kimbrell — primary (person)
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- Turner — primary (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2022-12-07** Prefiled `filing`
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- **2022-12-07** Referred to Committee on Finance `referral-committee`
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- **2023-01-10** Introduced and read first time `introduction, reading-1`
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- **2023-01-10** Referred to Committee on Finance `referral-committee`
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- **2023-03-22** Committee report: Favorable Finance `committee-passage-favorable`
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- **2023-03-24** Scrivener's error corrected
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- **2023-03-28** Special order, set for March 8, 2023
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- **2023-03-29** Read second time `reading-2`
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- **2023-03-29** Roll call Ayes-34 Nays-6
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- **2023-03-30** Read third time and sent to House `passage, reading-3`
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- **2023-04-04** Introduced and read first time `introduction, reading-1`
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- **2023-04-04** Referred to Committee on Ways and Means `referral-committee`
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- **2024-01-25** Committee report: Favorable with amendment Ways and Means `committee-passage-favorable`
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- **2024-01-26** Scrivener's error corrected
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- **2024-01-30** Debate adjourned
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- **2024-01-31** Amended `amendment-passage`
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- **2024-01-31** Read second time `reading-2`
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- **2024-01-31** Roll call Yeas-109 Nays-0
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- **2024-02-01** Read third time and returned to Senate with amendments `passage, reading-3`
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- **2024-02-02** Scrivener's error corrected
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- **2024-02-05** Scrivener's error corrected
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- **2024-02-20** House amendment amended `amendment-amendment`
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- **2024-02-20** Roll call Ayes-44 Nays-0
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- **2024-02-20** Returned to House with amendments
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- **2024-02-28** Concurred in Senate amendment and enrolled
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- **2024-02-28** Roll call Yeas-113 Nays-0
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- **2024-03-07** Ratified R 113
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- **2024-03-11** Signed By Governor `executive-signature`
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- **2024-03-14** Effective date See Act for Effective Date
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- **2024-03-14** Act No. 113
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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/06523e87-684b-434c-9b56-15cb6b1c0d97`. Confidence: reported (aggregated from official South Carolina legislature records).
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