South Carolina S 234: AN ACT TO AMEND SECTION 44-61-160, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE CONFIDENTIALITY OF INFORMATION AND DATA COLLECTED OR PREPARED BY EMERGENCY MEDICAL SERVICES, SO AS TO MAKE THE IDENTITIES OF PATIENTS AND EMERGENCY MEDICAL TECHNICIANS SUBJECT TO SUBPOENA IN JUDICIAL PROCEEDINGS; AND TO AMEND SECTION 44-61-340, AS AMENDED, RELATING TO THE CONFIDENTIALITY OF INFORMATION AND DATA COLLECTED AS PART OF THE EMERGENCY MEDICAL SERVICES FOR CHILDREN PROGRAM, SO AS TO MAKE CONFORMING CHANGES. - ratified title

Bill Text

2025-2026 Bill 234 Text of Previous Version (Jan. 16, 2025) - South Carolina Legislature Online 

South Carolina General Assembly
126th Session, 2025-2026

Bill 234

Indicates Matter Stricken
Indicates New Matter

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

Senate: Leber

Attorney: Moffitt

Drafting Assistant: Warner

Date: January 13, 2025

DOC. ID.: /SENATE 
RESEARCH/KM/DRAFTS/SR-0176KM25/SR-0176KM25.DOCX

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.

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

SECTION 1. Section 12-6-1120(3) of the S.C. Code is amended to 
read:

 (3) Reserved.South Carolina gross income does not include tips received 
during the taxable year that are included on statements furnished to the 
recipient's employer required by federal law. For the purposes of this item, 
"tips" are discretionary payments determined by a customer that an employee receives 
from the customer, including, but not limited to, cash tips received directly 
from the customer and tips from a customer through electronic settlement or 
payment.

SECTION 2. This act takes effect upon approval 
by the Governor.

----XX----

This web page was last updated on January 16, 2025 at 11:33 AM