South Carolina 2025-2026 Regular Session Status: In Committee

H 3779 — Gross income

Last action — Member(s) request name added as sponsor: Burns

Track this bill free

No card. One bill, free forever — alerts when it moves.

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

This bill is in committee in the House. Introduced January 16, 2025. It must pass committee before a floor vote.

Next likely step: a committee vote, then a floor vote in the House.

Prognosis

Stalled 24% · moderate confidence

Where this bill stands today.

Odds of enactment

Low

How often bills like it became law.

  • In Committee

    Current position in the legislative process.

  • 14 sponsors

    14 primary, 0 co-sponsors signed on.

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 12-6-1120, 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 INCOME, AND TO DEFINE TIPS.

Bill Text

What changed in the latest version

22 added · 18 removed

Plain-language change summary

The amendment to Bill H 3779 clarifies that tips will be excluded from the calculation of gross income for state income tax purposes in South Carolina. Specifically, it defines what constitutes a tip and ensures that any tips reported to an employer as required by federal law will not be considered taxable income. This change is significant because it can result in lower tax liabilities for employees in service industries who rely on tips, potentially increasing their take-home earnings.

→
Previous
Latest
PK Çr¼ZÞ«Fx 1 customXml/item1.xml½W]s¢H}ß_ÑåÃäE"‚˜5Ì"¶†šÝImMQ 4‰;(–`2S[óß÷Šò!š™§ÝªŠ{Ï9}ûv÷íËèý×u‚^Ø.[¥›ûᖿAl¦Ñjótã‘)§Þ ,§›ˆ&é†Ýßlқ÷Ú/£ä5~Árќ"Ùd÷ç<ßÞõzYøÌÖ4»M·lž8Ý­i¯»§Þ–†_èë‰<¯ôÖ'zï¨Æ•ïm4± o-â“Ç%ÖÆ«$õÎm£©9ǖ¾ÀÚ»$ÿõð‹W ÛÐ5{÷ïðõ*ÈȜh¡¤Äüòœ ®ßWdNB™cR8Pe¹/E<õ 8"þ؜Ïý±ÿ ».q̏XŸÏµ)M26ê]wÖÓÕ r>Z[¨ºñ¿=ùÎ0ùÉ!Ä6lË%&ñˆi[×øo ›j†½X˜„`ìà¥í\‹¢8g[S°[Əè-ÈßsÀE4²Û·X'G<Ás¢_áh?C:úôí´6½M–iǞxž\ÆÓð5)Ýùˆ'ÞòÊ(•ëH\AMìÒÁ‡{ ]¹šxAÂr-uëú†¸€4ù/`}tçñ ±ö•Œ ñÿÀŽ{yQæxÂówÅÇËð¿’h€+¾ÿ`{î1ž‰NpC¥¦µ15ù'¼KŠu°aÇÒç§H,o1Ǝ&T¬·µ‚‹Ýb‚¨4X¥µÆ½=Â[ʏXwŠ™4°…­„8øw»¤|j<£ªGŒS‘çú‚sTµ˜²@ˆñ ¬´ÚäJÔ·sfŒ‹#¡Å±ÂX\FקqŸ£A rCI•U%%QŒjѹu—Pjl§|j}U 2•S)TÙ>hpª 8QòPX¤Ö¥M.E¢†ÿ% ÃÏ£ái9> ÛàóìPçX#6*Š&"¹¶G¡;ö¦‰{‚‘=EsýO@Ӛ!‡²Š‘S8Aù.rð\'ÎÛu‘iÁ©Ã]t8{ш;uyaOÌ©i·ÍGSÛA.Ðqi ú'´ôœ¥ Û°!#½ áOÆ܃x‰¹tÑԱŌZƒ·&xM ÒXGÛV)«Óh<èEbŸÓ}£|ÔöY]Ȩ«oéÊ4dzâ’àâ÷¡ýÈÙë*jJ—€šâè举‡Kٚiô+ FÛ_3OËèjýÓqY˜C'äyæ¤sבb!0pj ùFG#iÈ)Š4˜2ùPêtK’½ yb~v45œûuÀv;¡²oÛ+p^O€¬s5ã4ý²¦»/å@™OÑP¬ÃÖó ¥Êd13èù*ßh'vç.>”wðFl¾o Qí܂d±× ä0æì…%Eø z=¼[ä¡â´"͚‘º’Ÿ¼~ L†j¥–C×ì+A8l›Ð­ahÐë|ÿÜíUž0‡%°9"’‚u¶K³­ {]³.‚ÿÛ=ì £4FOgNègњÜxˆåéAӊŠWrúm÷»mš±¬sÝMõ¬ú¿8u0Ȅ%fwÊG5i¾Y À*£AÂ`µó]šdUâΉݤÑÄÌÙú°šŸ«=ØZ§ ó7ûµ/øR¬ôÅ`(˝ïÝö¡Pc^ éºç˜R®õ%ŽC(î4ûC•ÈAtq(ŽŸ»ÈgqìCÿƒ"¶OH´£qß#~˜P(0—‡äÿʋè'4ËËÀ¿7†4ʊ7þ V­¹-›Œ“»$xŽ_ܧP/3º¦›ü™Ò>h~ËÂbÅõö)}©4Œ¶8ø:öM‡Vúï}²bö¤û$ÿ¹ÜwÔ;ÿÒÓþPK Çr¼ZÙî!å Y customXml/itemProps1.xml±NÃ0†wžÂÊâɵJÚTI*“©+‰Õ8—Ô"¶#Û$Ä»ã¨b ã'}ÿwW?õ„ÞÁyeM…Ó Ì´½2c…ŸŸ:²ÇÈaz1Y6뛲÷‡^áƒup  QĘ8óUra>Pêå´ð;ƒ‰ËÁ:-BŒn¤v”„ÖÊEƒ 4c,§r‰,ý¢§E¶ŠÈS[%_|Çx“uiº»‚ls^¾ç;’Í}ËÚmš²ï¤^}.…0ø¿qå-NýGlòMŒp1ÒÄz#>^osF~sBë’^õÑëÔ?PK Çr¼Z>ÊåÕ½ ' customXml/_rels/item1.xml.relsÏ±jÃ0à½O!´hªeg(¡XöÙBp!«Ï¶ˆ¥ºKHÞ¾¢S2Þÿ÷sm«¸A&Ñ¨¦ª•€èpôq6êgØn• ¶q´+F0ê¤úî£=Áj¹dhñ‰DA"¹0§o­É-,U˜ –Ë„9X.cžu²îbgЛºþÒù¿!»'SF#óal¤ Þ±qš¼ƒºk€È/*´»c8‡õ˜±4ŠÁæØHÏþVMUL©»V?ý×ýPK ! 3“h›è [Content_Types].xml͗M‹Û0†ï…þ£ë+¥”gý8¶ÝB¯Š4NDõ…f²»ù÷•íÄ-%³M¼ÎÅkæ}E43¿}²&{€ˆÚ»‚Mò1ËÀI¯´[ìûýçÑ;–! §„ñ ¶d·‹×¯æ÷Û ˜¥l‡[…÷œ£\ƒ˜û .­”>ZAég\ñ äO±>ßr遣Ul1ÿ¥ØÊ>=¥× Iƒ,ûÐV^!-¥uþàÔ_.£Cž2ë\ë€7)€ñƒÕÊ¿ vy_Si¢VÝ‰H_„MQüÑGŕ—›2óã28}Yj m~¥¢—€˜jnMÞ®X¡Ý͹Aòö‡5\Ø»èNÎÆiE+=ˆ¤ŸÉ0½†Ù0¼yi†ú\º]BL'éò³•î„@ÚÀË4ºÝö@”ú Ø)w"<Âò[oˆw‚”Þ“óÔÇ×h¥;!À©žöʝk âäòð‰þÓÁü«ÕËþáý§ƒù7eš \ÿـõO~bi ‚t'ÄÊxD·/Ñ=í½N‡øÖúÍ1üõÕ²\Í=Ö]ÅA¦4ç@ó<ÿ/µ–9f™"ëŽ2ÍMñ?¶½ŒªìQ8©•l“ôÙûƒjæR žëÝ´¿ê¢˜óz„]üPK ! ™U~ù á _rels/.rels­’MK1†ï‚ÿ!̽;Û*"ÒÝ^DèMdýC2û›’©¶ÿÞX]¨k=fòΓg†¬7{;ªwŽið®‚eQ‚b§½\WÁk󴸕„œ¡Ñ;®àÀ 6õõÕú…G’Ü”ú!$•).UЋ„Ĥ{¶” Øå›ÖGK’±Ã@ú:ÆUYÞaǜzÂT[SAܚPÍ!ð9l߶ƒæG¯w–œxy/ì›Eˆ¹?ʐ§Q Ŏ¥ãõs.'¤ŠŒò¼ÏWbNhyÉM?6>ÌJÇòœÍí%mô.‰·ÿ¬ç˜ùVÂÉǬ?PK ! æ;nr8 Ï word/_rels/document.xml.rels͗ÉnÛ0†_EС·ˆÚ¬%‰b h9ô’úÐC€€¢FK#‘IÅö³õÐGê+”^‹jäB;óS~3œS~ý¾]nºÖz.F3Ûs\ÛJXÑÐ*³Y^%öòîöZ,Õ¢nza©W¨ÈìZÊþ!Ajè°pXT­”ŒwX*“W¨ÇäW€|׍Ÿú°uŸÖjÛÃ{<²²l|adè€Êÿ8FkÈ¿ƒ”Š_ØÖ ó dfODGy´­û"³ù}‘Ø2FR2&Ÿ ¶§xI‚ªeB`¾Ÿ9±Œ+¨8.éTFóB!Y÷c·ßˆã8'5º@ã1š$ñOµŒŠÆ›d¨ÓR9ؾ~(¾Ùb¥r…ó¦õz”tŒøÒµ¡§Å?ëÅéE—NÈl¤m¹maÚ*{[Û?:£Ì`4tèràj<œ ^% cqþ<Ì Ó(Ђªf˜Ô¨è®I©ÞL¬½yg%‘^ºGC'4=´fGó*iéùGçì/Íhj剷 }ž´‰r+”ßõzí"$–P³A€S±”7m+ sR;}Ý/w桳EÄqú wý ±¿){~t°‡®Sרìó¸Ç7V(ü¯+ÅÇH ÷Ê<Ɓ—/âxùGŠz‘ŠæÉwýŕú‰PÏA} ]Ì{Õõ¼ÈQ÷Ä͛1ºå"öƒC'!ÎÝsÇxýXÿ||?n‘ÆyIBH“ ՙ|pÜüEeŒ=‡‘Kö¸Hû,»ûPK ! ÐI2§ òP word/document.xmlíÙnãÈñ=@þ¡¡—Ýl‹Í›Âڊ"g´ñI³;‹ ZdËâšWHʲ˜_Èc€È·äSæKRÍC)É:ìõÎ^`-²êºººªº8ßÿpï{èŽÆ‰§ |Â5 ìÐqƒ›ÓÆ4« ”¤$pˆô´1§Iㇳïg-'´§> R ‚¤5‹ìÓÆ$M£V³™Øê“äÄwí8LÂqzb‡~3]›6gaì4ysÙS‡6MXÍ ÁI8û~7hNLf0™›ö„Ä)½€÷"5µ¦º ˆ? PÈãUPÂÞ ä&Ãjx Àj’t¤5ÄɇAâW!)‡AV!©‡AZQ'UÁÈÐ9cŸ¤ðß4}ßN£c ‘Ô¹ž›Î&'—`ˆÜ€ÌZ@ðgoJÓê N %„í­bþñb>C½•Ï/~3¨·Û²°œÖ¤÷©—¤åÜxÞåÓ;…aɸ֌©|ƒdâFëà :'%»Çpç{å¸Y„ŧ™¶N.†€» _ÈÎ÷ṙˆ¹¤É@,fì‚BuÍ4øaáƒX³Ä\,í€_ Ûô~?j£ 3—á¸Î~pä÷±X>™% Ît/¼PâÁ~Øô%X‰“:“ýÀ•2j²¹$%’L–!Òý”àæþ¿£›§mªwq8 ¹OƒÖ}0¯3ææì«ØœË#y2ý ‰Àêúv«{„1y€l5»e`AéØOöHïQ)köàL³Z 槍BgÎ~£ìÏuÌ~f®ÎŒ0HãÐC³ÖÃ>&^‹6Yð€.2N)Øn®èøÕ.‡Û`Siœ57pó?ųð"±]ÎÀõi‚.éõBŸÀQ±àßJ¸<_Â,àdf†0!ŠiBã;Ú8ë‡Ót‚¸Aïh@câ!=I¨?òæ@šƒÉürY°?혗ö>S–08B°e¥cø#¿Ñ§’_jÕ®÷'HP퍡϶]úàCu/­«Þ…>è^]¾ñöÉv 4zm×ó~v¾Œ¹ëGàþ‡qÒB=%'h@iäÑ#ôn:ÓùjO“4Là7¦3³vš¤Gèâäâõ}7¡¹saÄ{èšBç9d4€Ú£ÒŠBçŸ\‚·Ô‹Ú‡^H‰ È &^a•8H^1— ±ÀŠfßõ]Ä‚WïÛä»âñ ¢ ½bòË8]CˆØBçÆ1¸æJ_ç¥ÈtÝ¿Y«'s¸Ë´Â™ÚÔAn€Ò EïÃ)¸²a€~$Á”Äs„åܛyÅzfLãƠ̂#hr™ ªpãMϞ~\L}°ãó‚1I€»q½n¾¾N¼Û\õ~AW:7ßuûçà5þd"Ý`ÎcÿÉòLÉ()~ëñÀ!‚—´’%›Ç`Q\3(g\9DUø-C4S2¥Äkƒ|ž"ò¯œäªöMK°,aâѺNÁ²ùúg’VwÿpڐGy8ºÍÒÙ¨C;v£ìy>*ú5œùˆÜPLýŸºÜ³îŽØ½™,‰˜ãÔmZ€%þEeÖrÁOŸµØ|°3œ ÎZÜd—™yêB-É7!§»â€¬Ž[=ªWÆlõXLSâ ±')JÁz®…¸ú¶6x2h©°[F²QË/²´ã R¨Ý=?ÿ¢Å˜ _øÆ߶ѹ±¤ð‚C¨ª¨"qϼѹõ‰}vö­_ó:É4b\NÎ݀^fiÏd#Mí4ŸÝô™B!+æy–’a³¤æÏ6T;Ãk1-º¹€m`µ·˜S³!Yâ¦Lh³B¹4 ý‡îÜM){'ªcT*|ö:ÃtéõfšVx`‡ÛE…eƒ²ö 4'€©ù+Ü,¿‹Y_T^»© $ò"ï]R»Â¿jB͒%Őe#k‹¦ë5£:tL¦^ZŒÅVDb҅-)*²È뚖·¦PÍÍZ•â¿Æ’ £ÊÖLlêGÐ ôä,«Y›QÞ²ù~ q'LbN×iƒÃ AÁ “‹•L+§ ë*=¸Ñns _冮¦¥W¸QµÄÅà%n(m…1gÖ¸MŒ±~(7^ Yïh‚dÔÄÉmC² Áþ¼t,¡-Š[ P$7v%@º¦ò¼R% «’&öW@€ Jª TT Mw^ø M¡Ó13{÷ŒawxCe¡B '('®#`1x‰ ¬r@Ü
2025-2026 Bill 3779 Text of Previous Version (Jan.
16, 2025) - South Carolina Legislature Online South Carolina General Assembly126th Session, 2025-2026Bill 3779Indicates Matter StrickenIndicates New Matter(Text matches printed bills.
Document has been reformatted to meet World Wide Web specifications.)                 A bill   TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-6-1120, 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 INCOME, AND TO DEFINE TIPS.
  Be it enacted by the General Assembly of the State of South Carolina:
  SECTION 1.  Section 12-6-1120(3) of the S.C.
Code is amended to read:
      (3) Reserved South Carolina gross income does not include tips received during the taxable year that are included on statements furnished to the recipient's employer required by federal law.
For the purposes of this item, "tips" are discretionary payments determined by a customer that an employee receives from the customer including, but not limited to, cash tips received directly from the customer and tips from a customer through electronic settlement or payment.
  SECTION 2.  This act takes effect upon approval by the Governor.
----XX---- This web page was last updated on January 16, 2025 at 11:27 AM
⬇ Download PDF
View plain text versions (2)
  • 01/16/2025 View text Current html
  • Introduced Filed vnd.openxmlformats-officedocument.wordprocessingml.document

How this bill changes current law

1 change Share ↗

AI-generated reading aid from the bill's amendatory text — verify against the official bill.

The bill amends the South Carolina gross income law to exclude tips from the computation of gross income for state income tax purposes.

  • Section 12-6-1120

    (3) Reserved South Carolina gross income does not include tips received during the taxable year that are included on statements furnished to the recipient's employer required by federal law. For the purposes of this item, "tips" are discretionary payments determined by a customer that an employee receives from the customer including, but not limited to, cash tips received directly from the customer and tips from a customer through electronic settlement or payment.

    This addition defines tips and explicitly states that they are not included in the state's gross income for tax purposes.

Action History

  1. Member(s) request name added as sponsor: Burns

  2. Member(s) request name added as sponsor: Bowers

  3. Member(s) request name added as sponsor: Sanders

  4. Member(s) request name added as sponsor: Kilmartin

  5. Referred to Committee on Ways and Means

  6. Introduced and read first time

Sponsors

Sponsorship breakdown

Export CSV (upgrade) →

14 sponsors · 0 co-sponsors · 156 not signed on

Sponsors (14)

Co-sponsors (0)

None.

Not signed on (156)

156 members have not signed on to this bill.

Show all 156 →

"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

Subjects

taxation
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 3779 do?
A BILL TO 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 INCOME, AND TO DEFINE TIPS.
Who sponsors H 3779?
H 3779 is sponsored by Representative James E. Teeple, Representative Brandon Guffey, Representative Joseph M. "Joe" Bustos, Representative Gary S. Brewer, Jr., Representative Thomas Duval "Val" Guest, Jr., Representative Sylleste H. Davis, Representative Thomas F. "Tom" Hartnett, Jr., Representative Kathy Landing, Representative Heath Sessions, Representative John Gregory "Jay" Kilmartin, Representative Richard Blake Sanders, Representative Phillip Bowers, Representative James Mikell "Mike" Burns, and Representative Marvin "Mark" Smith.
What is the current status of H 3779?
This bill is in committee in the House. Introduced January 16, 2025. It must pass committee before a floor vote.
Where can I track H 3779?
Track H 3779 free on One Click Politics — get push/email alerts when it moves.

Make your voice heard on H 3779

Find the representatives who decide this bill and tell them where you stand — for yourself, or mobilize your whole list in one click with One Click Politics advocacy software.

Find my representatives → Run a campaign

Stay ahead of H 3779

Last checked for changes 2 months ago · updated continuously

One Click Politics tracks every bill in Congress and all 50 states.

Track this bill →