republic-os/legislation/us/states/sc/2025-2026/s-507.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	IRC conformity	AN ACT TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-6-40, RELATING TO APPLICATION OF FEDERAL INTERNAL REVENUE CODE TO STATE TAX LAWS, SO AS TO UPDATE THE REFERENCE TO THE INTERNAL REVENUE CODE TO THE YEAR 2024, 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. - RATIFIED TITLE	us/states/sc	South Carolina General Assembly	2025-2026	S 507	South Carolina S 507 (2025-2026)	bill		enacted	Alexander Peeler Turner	4	17	2	2025-03-27	2025-05-27	openstates	ocd-bill/7ee8d571-28cd-4bcc-8692-2f9811aaa206	https://www.scstatehouse.gov/billsearch.php?billnumbers=507&session=126&summary=B	297d0665451c8d9f53df1c00288767e35192439135821c66aa6141297fe4ac92	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-sc

South Carolina S 507 (2025-2026) — IRC conformity

AN ACT TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-6-40, RELATING TO APPLICATION OF FEDERAL INTERNAL REVENUE CODE TO STATE TAX LAWS, SO AS TO UPDATE THE REFERENCE TO THE INTERNAL REVENUE CODE TO THE YEAR 2024, 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. - RATIFIED TITLE

Version chain

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

1. Filed (filed) — source
2. 03/27/2025 (committee substitute) — source
3. 04/23/2025 (committee substitute) — source
4. 05/06/2025 (committee substitute) — source

Votes

• 2nd Reading — 39–0 (pass) · upper
• Passage of Bill — 109–2 (pass) · lower

Sponsors

• Alexander — primary (person)
• Peeler — primary (person)
• Turner — primary (person)

Timeline

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

• 2025-03-27 Introduced and read first time introduction, reading-1
• 2025-03-27 Referred to Committee on Finance referral-committee
• 2025-04-23 Polled out of committee Finance
• 2025-04-23 Committee report: Favorable Finance committee-passage-favorable
• 2025-04-24 Read second time reading-2
• 2025-04-24 Roll call Ayes-39 Nays-0
• 2025-04-29 Read third time and sent to House passage, reading-3
• 2025-04-30 Introduced and read first time introduction, reading-1
• 2025-04-30 Referred to Committee on Ways and Means referral-committee
• 2025-05-06 Committee report: Favorable Ways and Means committee-passage-favorable
• 2025-05-07 Read second time reading-2
• 2025-05-07 Roll call Yeas-109 Nays-2
• 2025-05-08 Read third time and enrolled passage, reading-3
• 2025-05-20 Ratified R 90
• 2025-05-22 Signed By Governor executive-signature
• 2025-05-27 Effective date 05/22/25
• 2025-05-27 Act No. 63

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/7ee8d571-28cd-4bcc-8692-2f9811aaa206. Confidence: reported (aggregated from official South Carolina legislature records).