H5057: IRS Code
Legislative Summary
Amend Section 12-6-40, As Amended, Code Of Laws Of South Carolina, 1976, Relating To The Application Of The Internal Revenue Code To State Income Tax Laws, So As To Update The Reference To The Internal Revenue Code To The Year 2021 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; And To Provide That For Tax Year 2021, South Carolina Adopts Certain Federal Exclusions From Gross Income. - Ratified Title
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Bill History
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