# South Carolina H 5167: A BILL TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-6-40, RELATING TO THE APPLICATION OF FEDERAL INTERNAL REVENUE CODE TO STATE TAX LAWS, SO AS TO UPDATE THE REFERENCE TO THE INTERNAL REVENUE CODE TO THE YEAR 2025 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.

South Carolina H 5167, A BILL TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-6-40, RELATING TO THE APPLICATION OF FEDERAL INTERNAL REVENUE CODE TO STATE TAX LAWS, SO AS TO UPDATE THE REFERENCE TO THE INTERNAL REVENUE CODE TO THE YEAR 2025 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., is a 126th General Assembly (2025-2026) House bill sponsored by April Cromer (Republican); status failed, last action 2026-02-11 (Referred to Committee on Ways and Means) (as of 2026-10-12).

- Canonical: https://policyrisk.com/state-bill/SC-H5167-2025-2026
- As of: 2026-10-12
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: South Carolina H 5167
- State: South Carolina
- Session: 126th General Assembly (2025-2026)
- Title: A BILL TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-6-40, RELATING TO THE APPLICATION OF FEDERAL INTERNAL REVENUE CODE TO STATE TAX LAWS, SO AS TO UPDATE THE REFERENCE TO THE INTERNAL REVENUE CODE TO THE YEAR 2025 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.
- Status: failed
- Chamber: House
- Introduced: 2026-02-11
- Last action: 2026-02-11, Referred to Committee on Ways and Means
- Sponsor: April Cromer (Republican)
- Cosponsors: 16
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

Internal Revenue Code conformity

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: April Cromer (Republican), House
- Cosponsor: Thomas Beach (Republican), House
- Cosponsor: James Mikell "Mike" Burns (Republican), House
- Cosponsor: William M. "Bill" Chumley (Republican), House
- Cosponsor: Dianne Mitchell (Republican), House
- Cosponsor: Sarita L. Edgerton (Republican), House
- Cosponsor: Stephen D. Frank (Republican), House
- Cosponsor: Thomas Lee Gilreath (Republican), House
- Cosponsor: Robert J. "Rob" Harris (Republican), House
- Cosponsor: William C. "Chris" Huff (Republican), House
- Cosponsor: John Gregory "Jay" Kilmartin (Republican), House
- Cosponsor: Josiah Magnuson (Republican), House
- Cosponsor: Donald Ryan McCabe, Jr. (Republican), House
- Cosponsor: T. Alan Morgan, Jr. (Republican), House
- Cosponsor: Jordan S. Pace (Republican), House
- Cosponsor: Jackie R. Terribile (Republican), House
- Cosponsor: Joseph S. "Joe" White (Republican), House

## Actions (2)

- 2026-02-11: Referred to Committee on Ways and Means (House)
- 2026-02-11: Introduced and read first time (House)

## Bill text

- Introduced: [HTML](https://www.scstatehouse.gov/sess126_2025-2026/bills/5167.htm)

## Related bills

- S 0623: AN ACT TO EXEMPT GEORGETOWN COUNTY FROM CERTAIN BUILDING REQUIREMENTS AND TO ALLOW THE COUNTY TO INSTEAD ENFORCE AE STANDARDS IN GEORGETOWN COUNTY'S FLOOD DAMA… (became law)
- S 0586: AN ACT TO AMEND ACT 172 OF 1995, RELATING TO THE KERSHAW COUNTY TRANSPORTATION COMMITTEE, SO AS TO PROVIDE THAT EACH MEMBER OF THE KERSHAW COUNTY TRANSPORTATIO… (signed)
- H 5653: AN ACT TO AMEND ACT 843 OF 1952, AS AMENDED, RELATING TO THE LEE COUNTY BOARD OF EDUCATION, SO AS TO CLARIFY THE METHOD BY WHICH PERSONS FILE TO BECOME A CANDI… (signed)
- S 1062: A JOINT RESOLUTION TO APPROVE REGULATIONS OF THE STATE COMMISSION ON HIGHER EDUCATION, RELATING TO DETERMINATION OF RATES OF TUITION AND FEES, DESIGNATED AS RE… (signed)
- S 0779: A JOINT RESOLUTION TO PROVIDE THAT EACH MEMBER OF THE GENERAL ASSEMBLY SHALL RECEIVE A MONTHLY LEGISLATIVE EXPENSE ALLOWANCE OF ONE THOUSAND DOLLARS; TO PROVID… (signed)
- H 5261: A JOINT RESOLUTION TO EXTEND THE DEADLINE FOR RECEIVING ALCOHOL SERVER TRAINING AS PROVIDED FOR IN CHAPTER 3, TITLE 61 TO MAY 1, 2026. (signed)

## Sources
- [Introduced (HTML)](https://www.scstatehouse.gov/sess126_2025-2026/bills/5167.htm)

## Related
- [S 0623: AN ACT TO EXEMPT GEORGETOWN COUNTY FROM CERTAIN BUILDING REQUIREMENTS AND TO AL…](https://policyrisk.com/state-bill/SC-S0623-2025-2026)
- [S 0586: AN ACT TO AMEND ACT 172 OF 1995, RELATING TO THE KERSHAW COUNTY TRANSPORTATION…](https://policyrisk.com/state-bill/SC-S0586-2025-2026)
- [H 5653: AN ACT TO AMEND ACT 843 OF 1952, AS AMENDED, RELATING TO THE LEE COUNTY BOARD O…](https://policyrisk.com/state-bill/SC-H5653-2025-2026)
- [S 1062: A JOINT RESOLUTION TO APPROVE REGULATIONS OF THE STATE COMMISSION ON HIGHER EDU…](https://policyrisk.com/state-bill/SC-S1062-2025-2026)
- [S 0779: A JOINT RESOLUTION TO PROVIDE THAT EACH MEMBER OF THE GENERAL ASSEMBLY SHALL RE…](https://policyrisk.com/state-bill/SC-S0779-2025-2026)
- [H 5261: A JOINT RESOLUTION TO EXTEND THE DEADLINE FOR RECEIVING ALCOHOL SERVER TRAINING…](https://policyrisk.com/state-bill/SC-H5261-2025-2026)
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Source: PRIA, https://policyrisk.com/state-bill/SC-H5167-2025-2026 (as of 2026-10-12).