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8.4 KiB
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 | ||||||
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| 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) |
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enacted |
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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 |
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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.
- Filed (filed) — source
- 03/12/2026 (committee substitute) — source
- 03/17/2026 (committee substitute) — source
- 04/01/2026 (committee substitute) — source
- 04/01/2026-A (committee substitute) — source
- 05/07/2026 (committee substitute) — source
- 05/08/2026 (committee substitute) — source
- 05/12/2026 (committee substitute) — source
- 05/13/2026 (committee substitute) — source
- 05/14/2026 (committee substitute) — source
- 12/10/2025 (committee substitute) — source
Votes
- Adopt Conference Report — 107–0 (pass) · lower
- 2nd Reading — 43–0 (pass) · upper
- 3rd Reading — 45–0 (pass) · upper
- Passage of Bill — 115–0 (pass) · lower
- to adopt amendment — 44–0 (pass) · upper
- to adopt the conference report — 40–0 (pass) · upper
- Concur in Senate Amendments — 0–114 (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).