Cleaned more code, still untested.

public/components/section/layout/SplitSection.scss

@@ -0,0 +1,38 @@
+/*
+ *  Split section
+ *    Simple Section that is split into multiple columns
+ *
+ *  Dependencies:
+ *    styles/tools/_flex.scss
+ *
+ *  Version:
+ *    1.0.0 - 2018/05/28
+ */
+@import '~@styles/global.scss';
+
+$c-split-section__split--padding: 1em;
+
+.c-split-section {
+  display: flex;
+  flex-wrap: wrap;
+
+  &.is-stretched {
+    align-items: stretch;
+  }
+
+  &.is-center {
+    align-items: center;
+  }
+
+  &__split {
+    width: 100%;
+
+    &.is-padded {
+      padding: $c-split-section__split--padding;
+    }
+  }
+
+  @include t-media-query($s-small-up) {
+    flex-wrap: nowrap;
+  }
+}