South Carolina · 2025-2026 Regular Session
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.
Member(s) request name added as sponsor: Frank (2025-02-06)