South Carolina 2025-2026 Regular Session Status: In Committee

S 234 — Income Tax

Last action — Referred to Committee on Finance

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

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

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

Odds of enactment

Low chance

Based on the sponsor, cosponsors, and committee posture, this bill has a low chance of becoming law.

Upgrade to see the exact probability and what's driving it.

A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.

Prognosis

Stalled 24% · moderate confidence

  • In Committee

    Current position in the legislative process.

  • 9 sponsors

    9 primary, 0 co-sponsors signed on.

Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.

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, AND TO DEFINE TIPS.

Bill Text

What changed in the latest version

28 added · 6 removed

Plain-language change summary

The amendments to Bill S 234 change the way tips are treated in South Carolina's income tax calculations. The revised bill specifies that tips received by employees, whether in cash or electronically, will not be counted as part of their gross income for tax purposes. This is significant because it could result in lower tax liabilities for workers who depend on tips, potentially providing them with more take-home pay.

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2025-2026 Bill 234 Text of Previous Version (Jan.
16, 2025) - South Carolina Legislature Online South Carolina General Assembly126th Session, 2025-2026Bill 234Indicates Matter StrickenIndicates New Matter(Text matches printed bills.
Document has been reformatted to meet World Wide Web specifications.) Senate:
Leber Attorney:
Moffitt Drafting Assistant:
Warner Date:
January 13, 2025 DOC.
ID.:
/SENATE RESEARCH/KM/DRAFTS/SR-0176KM25/SR-0176KM25.DOCX       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, 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 11:33 AM
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Action History

  1. Referred to Committee on Finance

  2. Introduced and read first time

Sponsors

Sponsorship breakdown

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9 sponsors · 0 co-sponsors · 161 not signed on

Sponsors (9)

Co-sponsors (0)

None.

Not signed on (161)

161 members have not signed on to this bill.

Show all 161 →

"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 S 234 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, AND TO DEFINE TIPS.
Who sponsors S 234?
S 234 is sponsored by Senator Matthew W. "Matt" Leber, Senator Tom Fernandez, Senator Jason Elliott, Senator Richard J. Cash, Senator Allen Blackmon, Senator Carlisle Kennedy, Senator Ed Sutton, Senator JD Chaplin, and Senator Jeff Zell.
What is the current status of S 234?
This bill is in committee in the Senate. Introduced January 16, 2025. It must pass committee before a floor vote.
Where can I track S 234?
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