South CarolinaS 0241126th General Assembly (2025-2026)Senate

A BILL TO AMEND THE SOUTH CAROLINA CODE OF LAWS SO AS TO ENACT THE "ELIMINATE THE MARRIAGE TAX PENALTY ACT"; AND BY ADDING SECTION 12-6-525 SO AS TO ALLOW MARRIED TAXPAYERS WHO FILE A JOINT FEDERAL RETURN TO CALCULATE THEIR AMOUNT OF SOUTH CAROLINA INCOME TAX OWED FOR THE TAX YEAR AS THOUGH EACH TAXPAYER FILED A RETURN AS A SINGLE TAXPAYER IF THE TAXPAYERS' CUMULATIVE TAX OWED WOULD BE LESS THAN THE AMOUNT THEY WOULD OWE HAD THEY FILED A JOINT RETURN.

Sponsored By: Richard J. Cash (Republican)

In Committee

Summary

Eliminate Marriage Tax Penalty

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Bill Overview

No Economic Impacts Identified for this Bill

Sponsors & Cosponsors

Sponsor

  • Richard J. Cash

    Republican • Senate

Cosponsors

  • Thomas D. "Tom" Corbin

    Republican • Senate

  • Carlisle Kennedy

    Republican • Senate

  • Matthew W. "Matt" Leber

    Republican • Senate

  • Rex F. Rice

    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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