Download This Bill in Microsoft Word format

A98, R78, S689

STATUS INFORMATION

Joint Resolution
Sponsors: Senators Leatherman, Massey, Malloy, Alexander, Peeler, Setzler, Williams, Scott, Fanning and Campsen
Document Path: l:\council\bills\nbd\11213dg21.docx
Companion/Similar bill(s): 4106

Introduced in the Senate on March 23, 2021
Introduced in the House on April 6, 2021
Passed by the General Assembly on May 6, 2021
Governor's Action: May 17, 2021, Signed

Summary: Income tax return due date extension

HISTORY OF LEGISLATIVE ACTIONS

     Date      Body   Action Description with journal page number
-------------------------------------------------------------------------------
   3/23/2021  Senate  Introduced, read first time, placed on calendar without 
                        reference (Senate Journal-page 6)
   3/24/2021  Senate  Read second time (Senate Journal-page 25)
   3/24/2021  Senate  Roll call Ayes-42  Nays-0 (Senate Journal-page 25)
   3/25/2021  Senate  Read third time and sent to House (Senate Journal-page 8)
    4/6/2021  House   Introduced and read first time (House Journal-page 131)
    4/6/2021  House   Referred to Committee on Ways and Means 
                        (House Journal-page 131)
    5/4/2021  House   Committee report: Favorable Ways and Means 
                        (House Journal-page 78)
    5/5/2021  House   Read second time (House Journal-page 26)
    5/5/2021  House   Roll call Yeas-115  Nays-0 (House Journal-page 26)
    5/5/2021          Scrivener's error corrected
    5/6/2021  House   Read third time and enrolled (House Journal-page 16)
   5/13/2021          Ratified R  78
   5/17/2021          Signed By Governor
    6/1/2021          Effective date  05/17/21
    7/2/2021          Act No.  98

View the latest legislative information at the website

VERSIONS OF THIS BILL

3/23/2021
3/23/2021-A
5/4/2021
5/5/2021

(A98, R78, S689)

A JOINT RESOLUTION TO EXTEND THE INCOME TAX FILING DUE DATE FOR INDIVIDUALS UNTIL THE SAME DATE AS FEDERAL RETURNS AND PAYMENTS FOR INDIVIDUALS ARE DUE.

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

Income tax filing extension

SECTION    1.    Notwithstanding any other provision of law, for purposes of the South Carolina individual income tax, for tax year 2020, the due date for returns and payments is extended until the same date as federal returns and payments for individuals are due, as extended by the Internal Revenue Service. Also, the due dates for any other associated returns or filings are extended in accordance with policy set by the Internal Revenue Service.

Time effective

SECTION    2.    This joint resolution takes effect upon approval by the Governor.

Ratified the 13th day of May, 2021.

Approved the 17th day of May, 2021.

This web page was last updated on July 28, 2021 at 11:16 AM