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Day: January 13, 2026
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IXL – Membership
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SC Informaiton Letter #26-4
South Carolina Internal Revenue Code Conformity As of the publication date of this information letter, South Carolina has conformed with the Internal Revenue Code as amended through December 31, 2024.1 After the 2025 Legislative Session adjourned in May 2025, Congress passed the One Big Beautiful Bill Act2 (OBBBA).
