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SC H3368

Bill

Official Source

Status

Engrossed

3/11/2026

Primary Sponsor

Steven Long

Click for details

Origin

House of Representatives

126th General Assembly

AI Summary

  • Updates South Carolina's Internal Revenue Code conformity date from December 31, 2024 to December 31, 2025 for state income tax purposes
  • Extends automatic adoption of any federal tax code provisions that expired on December 31, 2025, if Congress extends them during 2026
  • Despite the bill's title referencing "overtime pay and certain bonus pay," the actual amended text only contains IRC conformity date updates with no specific overtime or bonus pay exclusion language
  • Takes effect upon Governor's approval

Legislative Description

Income tax on overtime pay

Last Action

Referred to Committee on Finance

3/11/2026

Committee Referrals

Finance3/11/2026
Ways and Means12/5/2024

Full Bill Text

No bill text available