South CarolinaH 3551126th General Assembly (2025-2026)HouseWALLET

AN ACT TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 9-1-10, RELATING TO DEFINITIONS APPLICABLE TO THE SOUTH CAROLINA RETIREMENT SYSTEM, SO AS TO PROVIDE EARNABLE COMPENSATION DOES NOT INCLUDE CERTAIN AMOUNTS PAID TO MANAGERS AND CLERKS OF ELECTIONS; AND BY AMENDING SECTION 12-6-1120, RELATING TO THE COMPUTATION OF SOUTH CAROLINA GROSS INCOME, SO AS TO EXCLUDE CERTAIN AMOUNTS PAID TO MANAGERS AND CLERKS OF ELECTIONS.

Sponsored By: Brandon Newton (Republican)

Signed by Governor

Summary

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Bill Overview

Analyzed Economic Effects

2 provisions identified: 1 benefits, 1 costs, 0 mixed.

South Carolina tax break for election workers

Beginning with the 2026 tax year, South Carolina does not count some election pay as income. If you serve as a manager or clerk of elections, any pay that is not subject to Social Security and Medicare (FICA) payroll tax under federal law is excluded from South Carolina gross income. Your state taxable income goes down by that dollar amount, which lowers your state tax bill.

Election pay won't raise state pension

Starting June 30, 2026, the state retirement system excludes some election pay from earnable compensation. If you are a member of the South Carolina Retirement System who serves as a manager or clerk of elections, any pay that is not subject to Social Security and Medicare (FICA) payroll tax under federal law does not count toward pensionable earnings. That can slightly lower your future retirement benefit.

Sponsors & Cosponsors

Sponsor

  • Brandon Newton

    Republican • House

Cosponsors

  • Nathan Ballentine

    Republican • House

  • Phillip Bowers

    Republican • House

  • Cody T. Mitchell

    Republican • House

  • Paula Rawl Calhoon

    Republican • House

  • Micajah P. "Micah" Caskey IV

    Republican • House

  • Leon D. "Doug" Gilliam

    Republican • House

  • Lee Hewitt

    Republican • House

  • William M. "Bill" Hixon

    Republican • House

  • John Gregory "Jay" Kilmartin

    Republican • House

  • Marvin "Mark" Smith

    Republican • House

  • Melissa Lackey Oremus

    Republican • House

  • Thomas E. "Tommy" Pope

    Republican • House

  • Bill Taylor

    Republican • House

  • J. David Weeks

    Democrat • House

  • Richard L. "Richie" Yow

    Republican • House

Roll Call Votes

All Roll Calls

Yes: 489 • No: 0

House vote • 5/13/2026

(Poll Worker Pay)Concur in Senate Amendments

Yes: 110 • No: 0

Senate vote • 5/6/2026

(Poll Worker Pay)2nd Reading

Yes: 43 • No: 0

House vote • 2/5/2026

(Poll Worker Pay)Passage of Bill

Yes: 112 • No: 0

House vote • 2/5/2026

(Poll Worker Pay)Passage of Bill

Yes: 112 • No: 0

House vote • 2/5/2026

(Poll Worker Pay)Passage of Bill

Yes: 112 • No: 0

Actions Timeline

  1. Act No. 183

    6/2/2026legislature
  2. Effective date See Act for Effective Date

    6/2/2026legislature
  3. Signed By Governor

    5/18/2026Governor
  4. Ratified R 176

    5/14/2026legislature
  5. Roll call Yeas-110 Nays-0

    5/13/2026House
  6. Concurred in Senate amendment and enrolled

    5/13/2026House
  7. Debate adjourned

    5/12/2026House
  8. Read third time and returned to House with amendments

    5/7/2026Senate
  9. Roll call Ayes-43 Nays-0

    5/6/2026Senate
  10. Read second time

    5/6/2026Senate
  11. Committee Amendment Adopted

    5/6/2026Senate
  12. Committee report: Favorable with amendment Finance

    5/5/2026Senate
  13. Referred to Committee on Finance

    2/10/2026Senate
  14. Introduced and read first time

    2/10/2026Senate
  15. Read third time and sent to Senate

    2/6/2026House
  16. Unanimous consent for third reading on next legislative day

    2/5/2026House
  17. Roll call Yeas-112 Nays-0

    2/5/2026House
  18. Read second time

    2/5/2026House
  19. Member(s) request name added as sponsor: Hixon, Calhoon

    2/5/2026House
  20. Member(s) request name added as sponsor: M.M.Smith, Caskey, Kilmartin, Oremus, Ballentine, C.Mitchell, Hewitt

    2/4/2026House
  21. Committee report: Favorable Ways and Means

    2/3/2026House
  22. Member(s) request name added as sponsor: Bowers, Yow

    2/3/2026House
  23. Member(s) request name added as sponsor: Weeks

    1/29/2026House
  24. Referred to Committee on Ways and Means

    1/14/2025House
  25. Introduced and read first time

    1/14/2025House

Bill Text

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