· SC legislature · 2025-2026

Unemployment insurance tax rate benefit ratio lookback period

A BILL TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 41-31-5, RELATING TO THE CALCULATION OF THE UNEMPLOYMENT INSURANCE TAX RATE BENEFIT RATIO, SO AS TO LENGTHEN THE LOOKBACK PERIOD TO COMPUTE THE BENEFIT RATIO BY EXPANDING TO FOUR YEARS IN 2027 AND FIVE YEARS IN 2028.

Sponsor

Cody Mitchell (R-SC)

Introduced

2025-12-16

Policy area

Labor and Employment

Latest action

Referred to Committee on Labor, Commerce and Industry