South Carolina H 3298: Immunity from prosecution

Bill Text

2025-2026 Bill 3298 Text of Previous Version (Dec. 06, 2024) - South Carolina Legislature Online 

South Carolina General Assembly
126th Session, 2025-2026

Bill 3298

Indicates Matter Stricken
Indicates New Matter

(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

A bill

TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY ADDING SECTION 
12-6-1230 SO AS TO PROVIDE THAT OVERTIME INCOME IS EXEMPT FROM CERTAIN TAXES.

Be it enacted by the 
General Assembly of the State of South Carolina:

SECTION 1. Article 9, Chapter 6, Title 12 of the S.C. Code is 
amended by adding:

 Section 
12-6-1230. All overtime income of an individual taxpayer is exempt from the tax 
imposed pursuant to this chapter and may not be included in South Carolina 
taxable income. The department may require the taxpayer to provide information 
necessary for proper administration of this section. In implementing this 
exemption, the department shall ensure that no state taxes are withheld on 
overtime income.

SECTION 2. This act takes effect upon approval 
by the Governor and first applies to income tax years beginning after 2024.

----XX----

This web page was last updated on December 06, 2024 at 11:14 AM