South Carolina House bill in Session 126.
Status: in_committee. Latest action: February 11, 2026.
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.
Internal Revenue Code conformity
| Date | Event | Detail |
|---|---|---|
| 2026-02-11 | Introduced | Bill introduced |
| 2026-02-11 | Status | in_committee |
| 2026-02-11 | Latest Action | Referred to Committee on Ways and Means ( House Journal-page 44 ) |