South Carolina H 3436: Taxation

Bill Text

2025-2026 Bill 3436 Text of Previous Version (Feb. 05, 2025) - South Carolina Legislature Online 

South Carolina General Assembly
126th Session, 2025-2026

Bill 3436

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 
12-6-525 SO AS TO ALLOW MARRIED TAXPAYERS WHO FILE A JOINT FEDERAL RETURN TO 
CALCULATE THEIR AMOUNT OF SOUTH CAROLINA INCOME TAX OWED FOR THE TAX YEAR AS THOUGH 
EACH TAXPAYER FILED A RETURN AS A SINGLE TAXPAYER IF THE TAXPAYERS' CUMULATIVE 
TAX OWED WOULD BE LESS THAN THE AMOUNT THEY WOULD OWE HAD THEY FILED A JOINT 
RETURN.

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

SECTION 1. Article 5, Chapter 6, Title 12 of the S.C. Code is 
amended by adding:

 Section 
12-6-525. (A) Notwithstanding any 
other provision of law, married taxpayers that file a joint federal return may 
elect to calculate their amount of South Carolina income tax owed for the tax 
year as though each taxpayer filed a return as a single taxpayer. If both taxpayers 
elect to calculate their amount of tax owed as a single filer and consequently 
the taxpayers' cumulative tax owed is less than the amount they would owe had 
they filed a joint return, then the excess amount owed may be reduced from the 
amount owed on their joint return. Nothing in this section allows married 
taxpayers that file a joint federal return to file a South Carolina tax return 
using another filing status. The department may adopt rules and promulgate 
regulations necessary to implement the provisions of this section.

 (B) 
For the purposes of this section, "married" has the same meaning as defined in 
Article 1, Chapter 1, Title 20.

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

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This web page was last updated on February 05, 2025 at 12:11 PM