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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 DEW UI Tax Code AN ACT TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 41-31-5, RELATING TO CONTRIBUTIONS AND PAYMENTS TO THE UNEMPLOYMENT TRUST FUND DEFINITIONS, SO AS TO CHANGE THE LOOKBACK PERIOD FOR THE BENEFIT RATIO; BY AMENDING SECTION 41-31-45, RELATING TO DEBT STATUS ESTIMATES, SO AS TO PROVIDE FOR A SOLVENCY TARGET FOR THE FUND; BY AMENDING SECTION 41-31-60, RELATING TO THE TAX RATE WHEN A DELINQUENT REPORT IS RECEIVED, SO AS TO CHANGE THE PENALTY FOR AN OUTSTANDING LIEN; BY AMENDING SECTION 41-31-350, RELATING TO THE PENALTY FOR FAILURE TO FILE A REPORT, SO AS TO REMOVE THE CAP ON THE PENALTY FOR FAILING TO FILE A REPORT; BY AMENDING SECTION 41-31-370, RELATING TO INTEREST ON UNPAID CONTRIBUTIONS, SO AS TO REMOVE THE CAP ON THE PENALTY FOR FAILURE TO PAY CONTRIBUTIONS; BY AMENDING SECTION 12-37-220, RELATING TO PROPERTY TAX EXEMPTIONS, SO AS TO EXEMPT THE FIRST TEN THOUSAND DOLLARS OF NET DEPRECIATED VALUE OF BUSINESS PERSONAL PROPERTY OWNED BY A SMALL BUSINESS; BY AMENDING SECTION 12-37-900, RELATING TO PROPERTY TAX RETURNS, SO AS TO PROVIDE THAT A TAXPAYER IS NOT REQUIRED TO RETURN BUSINESS PERSONAL PROPERTY FOR TAXATION IF THE TAXPAYER HAS LESS THAN TEN THOUSAND DOLLARS OF NET DEPRECIATED VALUE OF BUSINESS PERSONAL PROPERTY; BY ADDING SECTION 12-37-980 SO AS TO REQUIRE THAT ALL BUSINESS PERSONAL PROPERTY REQUIRED TO BE RETURNED FOR TAXATION BE RETURNED TO THE DEPARTMENT OF REVENUE; AND BY AMENDING SECTION 12-20-50, RELATING TO THE LICENSE TAX ON CORPORATIONS, SO AS TO PROVIDE THAT, UNDER CERTAIN CIRCUMSTANCES, THE FEE DOES NOT APPLY TO ANY PORTION OF THE FIRST FIFTY MILLION DOLLARS OF CERTAIN CAPITAL STOCK AND PAID-IN OR CAPITAL SURPLUS. - RATIFIED TITLE us/states/sc South Carolina General Assembly 2025-2026 S 688 South Carolina S 688 (2025-2026)
bill
enacted
Kimbrell
Massey
11 35 7 2025-12-10 2026-06-05 openstates ocd-bill/d67296bd-8b28-4fc4-ae47-bacbabd798e7 https://www.scstatehouse.gov/billsearch.php?billnumbers=688&session=126&summary=B 7e2ed4a844d312a3b94838eca67e78873cd74c839c0edacf449686840fc0aba7 2026-07-01 https://data.openstates.org/daily/2026-07-01/public.pgdump 2026-07-06 reported
legislation
bill
us-sc

South Carolina S 688 (2025-2026) — DEW UI Tax Code

AN ACT TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 41-31-5, RELATING TO CONTRIBUTIONS AND PAYMENTS TO THE UNEMPLOYMENT TRUST FUND DEFINITIONS, SO AS TO CHANGE THE LOOKBACK PERIOD FOR THE BENEFIT RATIO; BY AMENDING SECTION 41-31-45, RELATING TO DEBT STATUS ESTIMATES, SO AS TO PROVIDE FOR A SOLVENCY TARGET FOR THE FUND; BY AMENDING SECTION 41-31-60, RELATING TO THE TAX RATE WHEN A DELINQUENT REPORT IS RECEIVED, SO AS TO CHANGE THE PENALTY FOR AN OUTSTANDING LIEN; BY AMENDING SECTION 41-31-350, RELATING TO THE PENALTY FOR FAILURE TO FILE A REPORT, SO AS TO REMOVE THE CAP ON THE PENALTY FOR FAILING TO FILE A REPORT; BY AMENDING SECTION 41-31-370, RELATING TO INTEREST ON UNPAID CONTRIBUTIONS, SO AS TO REMOVE THE CAP ON THE PENALTY FOR FAILURE TO PAY CONTRIBUTIONS; BY AMENDING SECTION 12-37-220, RELATING TO PROPERTY TAX EXEMPTIONS, SO AS TO EXEMPT THE FIRST TEN THOUSAND DOLLARS OF NET DEPRECIATED VALUE OF BUSINESS PERSONAL PROPERTY OWNED BY A SMALL BUSINESS; BY AMENDING SECTION 12-37-900, RELATING TO PROPERTY TAX RETURNS, SO AS TO PROVIDE THAT A TAXPAYER IS NOT REQUIRED TO RETURN BUSINESS PERSONAL PROPERTY FOR TAXATION IF THE TAXPAYER HAS LESS THAN TEN THOUSAND DOLLARS OF NET DEPRECIATED VALUE OF BUSINESS PERSONAL PROPERTY; BY ADDING SECTION 12-37-980 SO AS TO REQUIRE THAT ALL BUSINESS PERSONAL PROPERTY REQUIRED TO BE RETURNED FOR TAXATION BE RETURNED TO THE DEPARTMENT OF REVENUE; AND BY AMENDING SECTION 12-20-50, RELATING TO THE LICENSE TAX ON CORPORATIONS, SO AS TO PROVIDE THAT, UNDER CERTAIN CIRCUMSTANCES, THE FEE DOES NOT APPLY TO ANY PORTION OF THE FIRST FIFTY MILLION DOLLARS OF CERTAIN CAPITAL STOCK AND PAID-IN OR CAPITAL SURPLUS. - RATIFIED TITLE

Version chain

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

  1. Filed (filed) — source
  2. 03/12/2026 (committee substitute) — source
  3. 03/17/2026 (committee substitute) — source
  4. 04/01/2026 (committee substitute) — source
  5. 04/01/2026-A (committee substitute) — source
  6. 05/07/2026 (committee substitute) — source
  7. 05/08/2026 (committee substitute) — source
  8. 05/12/2026 (committee substitute) — source
  9. 05/13/2026 (committee substitute) — source
  10. 05/14/2026 (committee substitute) — source
  11. 12/10/2025 (committee substitute) — source

Votes

  • Adopt Conference Report — 1070 (pass) · lower
  • 2nd Reading — 430 (pass) · upper
  • 3rd Reading — 450 (pass) · upper
  • Passage of Bill — 1150 (pass) · lower
  • to adopt amendment — 440 (pass) · upper
  • to adopt the conference report — 400 (pass) · upper
  • Concur in Senate Amendments — 0114 (fail) · lower

Sponsors

  • Kimbrell — primary (person)
  • Massey — primary (person)

Timeline

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

  • 2025-12-10 Prefiled filing
  • 2025-12-10 Referred to Committee on Labor, Commerce and Industry referral-committee
  • 2026-01-13 Introduced and read first time introduction, reading-1
  • 2026-01-13 Referred to Committee on Labor, Commerce and Industry referral-committee
  • 2026-03-12 Committee report: Favorable Labor, Commerce and Industry committee-passage-favorable
  • 2026-03-17 Scrivener's error corrected
  • 2026-03-25 Read second time reading-2
  • 2026-03-25 Roll call Ayes-43 Nays-0
  • 2026-04-01 Amended amendment-passage
  • 2026-04-01 Read third time and sent to House passage, reading-3
  • 2026-04-01 Roll call Ayes-45 Nays-0
  • 2026-04-14 Introduced and read first time introduction, reading-1
  • 2026-04-14 Referred to Committee on Ways and Means referral-committee
  • 2026-05-07 Committee report: Favorable with amendment Ways and Means committee-passage-favorable
  • 2026-05-08 Scrivener's error corrected
  • 2026-05-12 Amended amendment-passage
  • 2026-05-12 Read second time reading-2
  • 2026-05-12 Roll call Yeas-115 Nays-0
  • 2026-05-13 Read third time and returned to Senate with amendments passage, reading-3
  • 2026-05-13 House amendment amended amendment-amendment
  • 2026-05-13 Roll call Ayes-44 Nays-0
  • 2026-05-13 Returned to House with amendments
  • 2026-05-14 Non-concurrence in Senate amendment
  • 2026-05-14 Roll call Yeas-0 Nays-114
  • 2026-05-14 Conference committee appointed B Newton, Hewitt, Kirby
  • 2026-05-14 Conference committee appointed Bennett, Williams, Massey
  • 2026-05-14 Conference report received and adopted
  • 2026-05-14 Roll call Yeas-107 Nays-0
  • 2026-05-14 Conference report received and adopted
  • 2026-05-14 Roll call Ayes-40 Nays-0
  • 2026-05-18 Ordered enrolled for ratification
  • 2026-05-20 Ratified R 264
  • 2026-05-22 Signed By Governor executive-signature
  • 2026-06-05 Effective date See Act for Effective Date
  • 2026-06-03 Act No. 243

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/d67296bd-8b28-4fc4-ae47-bacbabd798e7. Confidence: reported (aggregated from official South Carolina legislature records).