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SC H5178

Bill

Official Source

Status

Introduced

2/12/2026

Primary Sponsor

Heather Bauer

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, incorporating federal tax law changes into state tax law
  • Automatically extends for South Carolina income tax purposes any IRC sections that expired on December 31, 2025 if Congress extends them during 2026 without other amendments
  • Takes effect immediately upon approval by the Governor

Legislative Description

Internal Revenue Code conformity

Last Action

Referred to Committee on Ways and Means

2/12/2026

Committee Referrals

Ways and Means2/12/2026

Full Bill Text

No bill text available