South Carolina 2025-2026 Regular Session Status: Passed House

H 3489 — IRC conformity

Last action — Referred to Committee on Finance

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  1. ✓
    Introduced
  2. ✓
    In Committee
  3. 3
    Passed House
  4. 4
    Passed Senate
  5. 5
    To Executive
  6. 6
    Enacted

This bill has passed the House. Introduced December 05, 2024. It now moves to the second chamber.

Next likely step: consideration and a floor vote in the Senate.

Prognosis

Advancing 48% · moderate confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • Passed House

    Current position in the legislative process.

  • 2 sponsors

    2 primary, 0 co-sponsors signed on.

  • Cleared a recorded vote

    Passed 1 recorded vote so far.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Summary

A BILL TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-6-40, RELATING TO APPLICATION OF FEDERAL INTERNAL REVENUE CODE TO STATE TAX LAWS, SO AS TO UPDATE THE REFERENCE TO THE INTERNAL REVENUE CODE TO THE YEAR 2024 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.

Bill Text

What changed in the latest version

2 added · 23 removed

Plain-language change summary

In the latest version of Bill H 3489, some language has been removed to streamline the text and clarify the intent of the legislation. The changes include the removal of 23 lines of text, which may simplify the overall reading and understanding of the bill. This is important because clearer legislation can improve compliance and reduce confusion among those affected by the tax law updates in South Carolina.

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Previous
Latest
2025-2026 Bill 3489 Text of Previous Version (Apr.
2025-2026 Bill 3489 Text of Previous Version (Dec.
30, 2025) - South Carolina Legislature Online South Carolina General Assembly126th Session, 2025-2026Bill 3489Indicates Matter StrickenIndicates New Matter(Text matches printed bills.
06, 2024) - South Carolina Legislature Online South Carolina General Assembly126th Session, 2025-2026Bill 3489Indicates Matter StrickenIndicates New Matter(Text matches printed bills.
Document has been reformatted to meet World Wide Web specifications.) Indicates Matter Stricken Indicates New Matter   Committee Report April 30, 2025   H.
Document has been reformatted to meet World Wide Web specifications.)                 A bill   TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-6-40, RELATING TO APPLICATION OF FEDERAL INTERNAL REVENUE CODE TO STATE TAX LAWS, SO AS TO UPDATE THE REFERENCE TO THE INTERNAL REVENUE CODE TO THE YEAR 2024 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.
3489   Introduced by Reps.
Ballentine and M.
M.
Smith   S.
Printed 4/30/25--H.
Read the first time January 14, 2025   ________   The committee on House Ways and Means To whom was referred a Bill (H.
3489) to amend the South Carolina Code of Laws by amending Section 12-6-40, relating to application of federal Internal Revenue Code to state tax laws, so as to update, etc., respectfully Report:
That they have duly and carefully considered the same, and recommend that the same do pass:
  B.W.
BANNISTER for Committee.
  _______                 A bill   TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-6-40, RELATING TO APPLICATION OF FEDERAL INTERNAL REVENUE CODE TO STATE TAX LAWS, SO AS TO UPDATE THE REFERENCE TO THE INTERNAL REVENUE CODE TO THE YEAR 2024 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.
----XX---- This web page was last updated on April 30, 2025 at 08:05 PM
----XX---- This web page was last updated on December 06, 2024 at 12:10 PM
View plain text versions (3)
  • 12/05/2024 View text html
  • 04/30/2025 View text Current html
  • Introduced Filed vnd.openxmlformats-officedocument.wordprocessingml.document

Action History

  1. Referred to Committee on Finance

  2. Introduced and read first time

  3. Read third time and sent to Senate

  4. Unanimous consent for third reading on next legislative day

  5. Roll call Yeas-100 Nays-0

  6. Read second time

  7. Committee report: Favorable Ways and Means

  8. Member(s) request name added as sponsor: M.M.Smith

  9. Referred to Committee on Ways and Means

  10. Introduced and read first time

  11. Referred to Committee on Ways and Means

  12. Prefiled

Sponsors

Sponsorship breakdown

Export CSV (upgrade) →

2 sponsors · 0 co-sponsors · 168 not signed on

Co-sponsors (0)

None.

Not signed on (168)

168 members have not signed on to this bill.

Show all 168 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

Passage of Bill

Passed 100 Yea · 0 Nay · 23 Other
Party YeaNayPresentNot Voting
Unaffiliated 960022
Democrat 2000
Republican 1001
Total 990023
% of votes cast 81%0%0%19%
How each member voted (122)
Member Party Vote
Representative Luke S. Rankin — Yea
Brittain, T. Case, Jr. — Not Voting
Cox, Bobby J. — Yea
Henderson-Myers, Rosalyn D. — Yea
Johnson, Jeffrey E. — Not Voting
Johnson, Jermaine L., Sr. — Not Voting
May, Robert J., III — Yea
Murphy, Chris — Not Voting
Representative Adam L. Duncan — Yea
Representative Annie E. McDaniel — Yea
Representative April Cromer — Yea
Representative Beth E. Bernstein — Yea
Representative Bill Taylor — Yea
Representative Brandon Guffey — Yea
Representative Brandon L. Cox — Yea
Representative Brandon Newton — Yea
Representative Bruce W. Bannister — Yea
Representative Cally R. "Cal" Forrest, Jr. — Yea
Representative Carl L. Anderson — Yea
Representative Chandra E. Dillard — Yea
Representative Charles V. Hartz — Yea
Representative Chris Wooten — Yea
Representative Christopher R. "Chris" Hart — Not Voting
Representative Cody T. Mitchell — Yea
Representative Courtney S. Waters — Not Voting
Representative Craig A. Gagnon — Yea
Representative Daniel Gibson — Yea
Representative David Martin — Yea
Representative David R. Hiott — Yea
Representative David Vaughan — Yea
Representative Dennis C. Moss — Not Voting
Representative Donald G. "Don" Chapman — Yea
Representative Donald Ryan McCabe, Jr. — Yea
Representative Elizabeth "Spencer" Wetmore — Yea
Representative Fawn M. Pedalino — Yea
Representative Gary S. Brewer, Jr. — Yea
Representative Gil Gatch — Not Voting
Representative Gilda Cobb-Hunter — Yea
Representative Hamilton R. Grant — Yea
Representative Harriet A. Holman — Yea
Representative Heath Sessions — Not Voting
Representative Heather Ammons Crawford — Not Voting
Representative Heather Bauer — Yea
Representative J. David Weeks — Yea
Representative J. Todd Rutherford — Yea
Representative JA Moore — Not Voting
Representative Jackie E. "Coach" Hayes — Yea
Representative Jackie R. Terribile — Yea
Representative James E. Teeple — Yea
Representative James Mikell "Mike" Burns — Yea
Representative Jeff Bradley — Yea
Representative Jerry N. Govan, Jr. — Not Voting
Representative John Gregory "Jay" Kilmartin — Yea
Representative John R. McCravy III — Yea
Representative John Richard C. King — Not Voting
Representative Jordan S. Pace — Not Voting
Representative Joseph M. "Joe" Bustos — Yea
Representative Joseph S. "Joe" White — Yea
Representative Josiah Magnuson — Yea
Representative Justin T. Bamberg — Not Voting
Representative Kambrell H. Garvin — Yea
Representative Kathy Landing — Yea
Representative Kevin Hardee — Not Voting
Representative Lee Hewitt — Yea
Representative Leon D. "Doug" Gilliam — Yea
Representative Leon Howard — Not Voting
Representative Leonidas E. "Leon" Stavrinakis — Yea
Representative Lonnie Hosey — Yea
Representative Lucas Atkinson — Yea
Representative M. Brian Lawson — Yea
Representative Mark N. Willis — Yea
Representative Melissa Lackey Oremus — Yea
Representative Micajah P. "Micah" Caskey IV — Not Voting
Representative Michael F. Rivers, Sr. — Yea
Representative Mike M. Neese — Yea
Representative Nathan Ballentine — Yea
Representative Neal A. Collins — Yea
Representative Patrick B. Haddon — Not Voting
Representative Paul B. Wickensimer — Yea
Representative Paula Rawl Calhoon — Yea
Representative Phillip Bowers — Yea
Representative Phillip D. Lowe — Yea
Representative Richard Blake Sanders — Yea
Representative Richard L. "Richie" Yow — Yea
Representative Robby Robbins — Yea
Representative Robert J. "Rob" Harris — Yea
Representative Robert Q. Williams — Yea
Representative Robert T. Reese — Yea
Representative Roger K. Kirby — Yea
Representative Sarita L. Edgerton — Yea
Representative Seth Rose — Yea
Representative Shannon S. Erickson — Yea
Representative Steven Wayne Long — Yea
Representative Sylleste H. Davis — Yea
Representative T. Alan Morgan, Jr. — Yea
Representative Terry Alexander — Not Voting
Representative Thomas Beach — Yea
Representative Thomas Duval "Val" Guest, Jr. — Not Voting
Representative Thomas E. "Tommy" Pope — Yea
Representative Thomas F. "Tom" Hartnett, Jr. — Yea
Representative Thomas Lee Gilreath — Not Voting
Representative Thomas R. "Randy" Ligon — Yea
Representative Timothy A. "Tim" McGinnis — Yea
Representative Travis A. Moore — Yea
Representative W. Scott Montgomery IV — Yea
Representative Wallace H. "Jay" Jordan, Jr. — Yea
Representative Wendell G. Gilliard — Yea
Representative Wendell K. Jones — Yea
Representative William "Bill" Clyburn — Yea
Representative William "Bill" Hager — Yea
Representative William C. "Chris" Huff — Yea
Representative William H. Bailey — Yea
Representative William M. "Bill" Chumley — Yea
Representative William M. "Bill" Hixon — Yea
Representative William R. "Bill" Whitmire — Yea
Representative Wm. Weston J. Newton — Yea
Smith, G. Murrell, Jr. — Yea
Smith, Marvin — Yea
Jason Luck Democrat Yea
Tiffany R. Spann-Wilder Democrat Yea
Carla M. Schuessler Republican Yea
Stephen D. Frank Republican Not Voting

Official roll call →

Subjects

Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does H 3489 do?
A BILL TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-6-40, RELATING TO APPLICATION OF FEDERAL INTERNAL REVENUE CODE TO STATE TAX LAWS, SO AS TO UPDATE THE REFERENCE TO THE INTERNAL REVENUE CODE TO THE YEAR 2024 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.
Who sponsors H 3489?
H 3489 is sponsored by Representative Nathan Ballentine and Representative Marvin "Mark" Smith.
What is the current status of H 3489?
This bill has passed the House. Introduced December 05, 2024. It now moves to the second chamber.
Where can I track H 3489?
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Last checked for changes 2 months ago · updated continuously

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