2025-2026 Regular Session • South Carolina Legislature
S0234: Income Tax
Legislative Summary
Amend The South Carolina Code Of Laws By Amending Section 12-6-1120, Relating To Gross Income, Computation Of Gross Income, And Modifications To Gross Income For State Income Tax Purposes, So As To Exclude Tips From The Computation Of South Carolina Gross, And To Define Tips.
Demographic Impact
Overall analysis of equity impact
70% Positive
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Bill History
1/16/2025
Introduced and read first time
Senate
1/16/2025
Referred to Committee on Finance
Senate
Status Information
Current Status
Introduced(1/16/2025)
Chamber
Senate
Committee
Finance(Senate)
Sponsors
Republican: 8
Democrat: 1
Primary Sponsor
Matthew Leber
Republican