SC Department of Revenue
Governor Signs S. 522


S. 522 has been signed by the Governor.

With the enactment of S. 522, South Carolina now recognizes many important changes made to the Internal Revenue Code in 2010, including increases in Section 179 expensing; deductions for tuition and fees, educator expenses, and mortgage insurance premiums; and the exclusion of employer reimbursements of health care expenses for children under the age of 27; and more.

PLEASE NOTE, however, South Carolina still does not recognize bonus depreciation.

The Internal Revenue Code sections not recognized by South Carolina are listed in S.C. Code § 12-6-50.

The S.C. Department of Revenue strives to make our website broadly accessible and is continuously working on improvements.
If you have problems accessing this website or suggestions on how to improve the accessibility of this site, please contact

Disclaimer and Copyright Information
Privacy Statement

Home / Contact DOR