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H5178 • 2026

Internal Revenue Code conformity

Internal Revenue Code conformity

Taxes
Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor
Rep. Bauer Companion/Similar bill(s): 507, 5167
Last action
2026-02-12
Official status
Referred to Committee on Ways and Means ( House Journal-page 32 )
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Internal Revenue Code conformity

Internal Revenue Code conformity

What This Bill Does

  • Internal Revenue Code conformity

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2026-02-12 House

    Introduced and read first time ( House Journal-page 32 )

  2. 2026-02-12 House

    Referred to Committee on Ways and Means ( House Journal-page 32 )

Official Summary Text

Internal Revenue Code conformity

Current Bill Text

Read the full stored bill text 
2025-2026 Bill 5178: Internal Revenue Code conformity - South Carolina Legislature Online

South Carolina General Assembly
126th Session, 2025-2026
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This Bill
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Indicates New Matter
H. 5178
STATUS INFORMATION
General Bill
Sponsors: Rep. Bauer
Companion/Similar bill(s): 507, 5167
Document Path: LC-0439DG26.docx
Introduced in the House on February 12, 2026
Currently residing in the House Committee on
Ways and Means
Summary: Internal Revenue Code conformity
HISTORY OF LEGISLATIVE ACTIONS

Date

Body

Action Description with journal page number

2/12/2026

House

Introduced and read first time (
House Journal-page 32
)

2/12/2026

House

Referred to Committee on
Ways and Means
(
House Journal-page 32
)

View the latest
legislative information
at the website
VERSIONS OF THIS BILL
02/12/2026

A bill

TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING
SECTION
12-6-40
, RELATING TO THE APPLICATION OF FEDERAL INTERNAL REVENUE CODE
TO STATE TAX LAWS, SO AS TO UPDATE THE REFERENCE TO THE INTERNAL REVENUE CODE
TO THE YEAR 2025 AND TO PROVIDE THAT IF THE INTERNAL REVENUE CODE SECTIONS
ADOPTED BY THIS STATE ARE EXTENDED, THEN THESE SECTIONS ALSO ARE EXTENDED FOR
SOUTH CAROLINA INCOME TAX PURPOSES.

B
e it enacted by the
General Assembly of the State of South Carolina:

S
ECTION 1.
S
ection
12-6-40
(A)(1)(a) and (c) of the S.C. Code is
amended to read:

(
a) Except as otherwise provided,
"Internal Revenue Code" means the Internal Revenue Code of 1986, as amended
through December 31,
2024
2025
,
and includes the effective date provisions contained in it.

(
c)
If Internal Revenue Code sections adopted by this State which expired or
portions thereof expired on December 31,
2024
2025
, are extended, but otherwise not amended, by
congressional enactment during
2025
2026
, these sections or portions thereof also are
extended for South Carolina income tax purposes in the same manner that they
are extended for federal income tax purposes.

S
ECTION 2. This act takes effect upon approval
by the Governor.

----XX----

This web page was last updated on February 12, 2026 at 11:32 AM