South CarolinaS 0234126th General Assembly (2025-2026)Senate

A BILL TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-6-1120, RELATING TO GROSS INCOME, COMPUTATION OF GROSS INCOME, AND MODIFICATIONS TO GROSS INCOME FOR STATE INCOME TAX PURPOSES, SO AS TO EXCLUDE TIPS FROM THE COMPUTATION OF SOUTH CAROLINA GROSS, AND TO DEFINE TIPS.

Sponsored By: Matthew W. "Matt" Leber (Republican)

In Committee

Summary

Income Tax

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Bill Overview

No Economic Impacts Identified for this Bill

Sponsors & Cosponsors

Sponsor

  • Matthew W. "Matt" Leber

    Republican • Senate

Cosponsors

  • Allen Blackmon

    Republican • Senate

  • Richard J. Cash

    Republican • Senate

  • JD Chaplin

    Republican • Senate

  • Jason Elliott

    Republican • Senate

  • Tom Fernandez

    Republican • Senate

  • Carlisle Kennedy

    Republican • Senate

  • Ed Sutton

    Democrat • Senate

  • Jeff Zell

    Republican • Senate

Roll Call Votes

No roll call votes available for this bill.

Actions Timeline

  1. Referred to Committee on Finance

    1/16/2025Senate
  2. Introduced and read first time

    1/16/2025Senate

Bill Text

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