Skip to main content
Independent and nonpartisan. SaveYourState is a civic information resource. It is not a government website and is not affiliated with any government agency, party, or campaign.

South Carolina · 2025-2026 Regular Session · Bill

S 131: Job Creation and Competitiveness Act

In committee Official data

  1. Introduced
  2. In committee
  3. Passed one chamber
  4. Passed both chambers
  5. Enacted

Last official action: ·Record last updated:

Plain-language summary

S 131 is a bill introduced in the South Carolina Senate on December 11, 2024. According to its official title, it concerns: Job Creation and Competitiveness Act. Primary sponsor: Josh Kimbrell (Republican), Larry Grooms (Republican). Most recent recorded action (January 17, 2025): Scrivener's error corrected.

Generated automatically from the official title, sponsor list, and status record only. It does not characterize the bill’s purpose or effects. How summaries are written

Official summary

Abstract published by the legislature (via Open States). Text as published by the legislature; reproduced verbatim.

A BILL TO AMEND THE SOUTH CAROLINA CODE OF LAWS SO AS TO ENACT THE "SOUTH CAROLINA JOB CREATION AND COMPETITIVENESS ACT OF 2025"; BY REPEALING CHAPTERS 6 AND 20 OF TITLE 12 OF THE SOUTH CAROLINA CODE OF LAWS, RELATING TO THE SOUTH CAROLINA INCOME TAX ACT AND CORPORATE LICENSE FEES; BY ADDING CHAPTER 7 TO TITLE 12, RELATING TO INCOME TAX, TO PROVIDE THAT SOUTH CAROLINA TAXABLE INCOME FOR INDIVIDUALS, ESTATES, AND TRUSTS IS EQUAL TO THE THREE AND ONE-HALF PERCENT OF THE DIFFERENCE BETWEEN THE FEDERAL TAXABLE INCOME OF THE TAXPAYER AND THE STATE STANDARD DEDUCTION, TO PROVIDE FOR THE STATE STANDARD DEDUCTION, TO PROVIDE FOR AN EARNED INCOME TAX CREDIT, TO PROVIDE FOR INCOME TAXES PAID TO ANOTHER STATE, AND TO PROVIDE FOR THE TECHNICAL ASPECTS OF THE DEPARTMENT OF REVENUE IMPLEMENTING THIS CHAPTER; AND BY AMENDING SECTION 12-36-2120, RELATING TO EXEMPTIONS FROM SALES TAX, SO AS TO REPEAL CERTAIN EXEMPTIONS.

Sponsors

Sponsors by party (alphabetical): Republican 2

NameRolePartyChamberDistrict
Josh KimbrellPrimary sponsorRepublicanSenate11
Larry GroomsPrimary sponsorRepublicanSenate37

“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.

Recent official actions

  1. Scrivener's error corrected
  2. Referred to Committee on Finance
  3. Introduced and read first time
  4. Referred to Committee on Finance
  5. Prefiled

Sources

  1. Open States / Plural (data from the official legislature website)
  2. Official legislature source