South Carolina · 2025-2026 Regular Session · Bill
S 241: Eliminate Marriage Tax Penalty
In committee Official data
- Introduced
- In committee
- Passed one chamber
- Passed both chambers
- Enacted
Last official action: ·Record last updated:
Plain-language summary
S 241 is a bill introduced in the South Carolina Senate on January 16, 2025. According to its official title, it concerns: Eliminate Marriage Tax Penalty. Primary sponsor: Richard Cash (Republican), Tom Corbin (Republican), Rex Rice (Republican), Matt Leber (Republican), Carlisle Kennedy (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 SO AS TO ENACT THE "ELIMINATE THE MARRIAGE TAX PENALTY ACT"; AND BY ADDING SECTION 12-6-525 SO AS TO ALLOW MARRIED TAXPAYERS WHO FILE A JOINT FEDERAL RETURN TO CALCULATE THEIR AMOUNT OF SOUTH CAROLINA INCOME TAX OWED FOR THE TAX YEAR AS THOUGH EACH TAXPAYER FILED A RETURN AS A SINGLE TAXPAYER IF THE TAXPAYERS' CUMULATIVE TAX OWED WOULD BE LESS THAN THE AMOUNT THEY WOULD OWE HAD THEY FILED A JOINT RETURN.
Sponsors
Sponsors by party (alphabetical): Republican 5
| Name | Role | Party | Chamber | District |
|---|---|---|---|---|
| Richard Cash | Primary sponsor | Republican | Senate | 3 |
| Tom Corbin | Primary sponsor | Republican | Senate | 5 |
| Rex Rice | Primary sponsor | Republican | Senate | 2 |
| Matt Leber | Primary sponsor | Republican | Senate | 41 |
| Carlisle Kennedy | Primary sponsor | Republican | Senate | 23 |
“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.
Recent official actions
- Referred to Committee on Finance
- Introduced and read first time