Tax Conformity Update: Where Things Stand—and What Comes Next

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Posted on March 5 at 2:54 p.m. EST

The South Carolina Association of CPAs (SC.CPA) continues to monitor legislative developments related to tax conformity for the 2025 filing year. Here is a brief update following this week’s legislative activity.

House Bill 3368

House Bill 3368 was amended by a House Ways and Means subcommittee to adopt full conformity with the provisions included in the One Big Beautiful Bill Act. The Ways and Means Committee reviewed the amended bill, found it favorable, and advanced it to the full House for consideration.

The bill will be on the calendar for Monday, March 9, to continue its progression.

Ongoing Engagement with State Leaders

As the bill progresses, SC.CPA remains in active conversations with legislative leadership and the South Carolina Department of Revenue. These discussions emphasize the importance of state filing rules to CPAs and their clients.

Filing Guidance Remains Unchanged

At this time, when preparing South Carolina state returns, continue following the Department of Revenue’s guidance issued on January 31.

Continued Updates Ahead

SC.CPA will continue to monitor developments closely and share updates as additional information becomes available.

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