· SC legislature · 2025-2026

Income Tax

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.

Sponsor

Jeff Zell (R-SC)

Introduced

2025-01-16

Policy area

Taxation

Latest action

Referred to Committee on Finance