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H 3978
  • Introduced
    Feb 24, 2021
  • Passed House
  • Passed Senate
  • Signed into Law
H 3978
South Carolina House Bill
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A BILL TO AMEND SECTION 12-6-545, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO INCOME TAX RATES FOR PASS-THROUGH TRADE AND BUSINESS INCOME, SO AS TO CREATE AN ELECTION TO TAX PARTNERSHIPS AND "S" CORPORATIONS AT THE ENTITY LEVEL; AND TO AMEND SECTION 12-6-3400, RELATING TO CREDIT FOR INCOME TAX PAID BY SOUTH CAROLINA RESIDENTS TO ANOTHER STATE, SO AS TO PROVIDE THAT AN ELECTING PASS-THROUGH BUSINESS ENTITY IS ELIGIBLE FOR THE CREDIT.
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House • Feb 24, 2021: Referred to Committee on Ways and Means
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  • Feb 24, 2021 | House
    • Introduced and read first time
    • Referred to Committee on Ways and Means
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