· SC legislature · 2025-2026

Income tax on overtime pay

A BILL TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-6-1120, RELATING TO MODIFICATIONS TO GROSS INCOME FOR INDIVIDUAL INCOME TAX PURPOSES, SO AS TO EXCLUDE OVERTIME PAY AND CERTAIN BONUS PAY FROM GROSS INCOME.

Sponsor

Brian Lawson (R-SC)

Introduced

2024-12-05

Policy area

Taxation

Latest action

Roll call Ayes-16 Nays-27