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South Carolina · 2025-2026 Regular Session · Bill

S 234: Income Tax

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 234 is a bill introduced in the South Carolina Senate on January 16, 2025. According to its official title, it concerns: Income Tax. Primary sponsor: Matt Leber (Republican), Tom Fernandez (Republican), Jason Elliott (Republican), Richard Cash (Republican), Allen Blackmon (Republican), Carlisle Kennedy (Republican), Ed Sutton (Democratic), J.D. Chaplin (Republican), Jeff Zell (Republican). Most recent recorded action (January 16, 2025): Referred to Committee on Finance.

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 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.

Sponsors

Sponsors by party (alphabetical): Democratic 1 · Republican 8

NameRolePartyChamberDistrict
Matt LeberPrimary sponsorRepublicanSenate41
Tom FernandezPrimary sponsorRepublicanSenate39
Jason ElliottPrimary sponsorRepublicanSenate6
Richard CashPrimary sponsorRepublicanSenate3
Allen BlackmonPrimary sponsorRepublicanSenate27
Carlisle KennedyPrimary sponsorRepublicanSenate23
Ed SuttonPrimary sponsorDemocraticSenate20
J.D. ChaplinPrimary sponsorRepublicanSenate29
Jeff ZellPrimary sponsorRepublicanSenate36

“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. Referred to Committee on Finance
  2. Introduced and read first time

Sources

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