2025-2026 Regular SessionSouth Carolina Legislature

H3365: Eliminate the Marriage Tax Penalty Act

Legislative Summary

Amend The South Carolina Code Of Laws So As To Enact The "eliminate The Marriage Tax Penalty Act" 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.

Demographic Impact

Overall analysis of equity impact

80% Positive
High ConfidenceView detailed demographic breakdown ↓

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Bill History

12/5/2024
Prefiled
House of Representatives
12/5/2024
Referred to Committee on Ways and Means
House of Representatives
1/14/2025
Introduced and read first time
House of Representatives
1/14/2025
Referred to Committee on Ways and Means
House of Representatives
1/28/2025
Member(s) request name added as sponsor: Long, Oremus, Gibson, Huff, Lawson, Edgerton
House of Representatives
2/5/2025
Scrivener's error corrected