South CarolinaS 0688126th General Assembly (2025-2026)Senate

A BILL 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; AND 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.

Sponsored By: A. Shane Massey (Republican)

Passed

Summary

DEW UI Tax Code

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Bill Overview

No Economic Impacts Identified for this Bill

Sponsors & Cosponsors

Sponsor

  • A. Shane Massey

    Republican • Senate

Cosponsors

  • Josh Kimbrell

    Republican • Senate

Roll Call Votes

All Roll Calls

Yes: 88 • No: 0

Senate vote 4/1/2026

(DEW UI Tax Code)3rd Reading

Yes: 45 • No: 0

Senate vote 3/25/2026

(DEW UI Tax Code)2nd Reading

Yes: 43 • No: 0

Actions Timeline

  1. Referred to Committee on Ways and Means

    4/14/2026House
  2. Introduced and read first time

    4/14/2026House
  3. Roll call Ayes-45 Nays-0

    4/1/2026Senate
  4. Read third time and sent to House

    4/1/2026Senate
  5. Amended

    4/1/2026Senate
  6. Roll call Ayes-43 Nays-0

    3/25/2026Senate
  7. Read second time

    3/25/2026Senate
  8. Committee report: Favorable Labor, Commerce and Industry

    3/12/2026Senate
  9. Referred to Committee on Labor, Commerce and Industry

    1/13/2026Senate
  10. Introduced and read first time

    1/13/2026Senate
  11. Referred to Committee on Labor, Commerce and Industry

    12/10/2025Senate
  12. Prefiled

    12/10/2025Senate

Bill Text

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