South CarolinaIncome tax
What it does
AN ACT TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-6-510, RELATING TO INCOME TAX RATES FOR INDIVIDUALS, ESTATES, AND TRUSTS, SO AS TO REDUCE THE TOP MARGINAL INCOME TAX RATE TO 5.21 PERCENT, TO CREATE ANOTHER INCOME TAX BRACKET TO WHICH A 1.99 PERCENT RATE APPLIES, AND TO SET FORTH STANDARDS FOR ADDITIONAL REDUCTIONS; BY AMENDING SECTION 12-6-50, RELATING TO INTERNAL REVENUE CODE SECTIONS SPECIFICALLY NOT ADOPTED BY THE STATE, SO AS TO NOT ADOPT THE FEDERAL STANDARD DEDUCTION AND ITEMIZED DEDUCTION; BY AMENDING SECTION 12-6-1140, RELATING TO INCOME TAX DEDUCTIONS, SO AS TO ALLOW FOR A SOUTH CAROLINA INCOME ADJUSTED DEDUCTION (SCIAD); BY AMENDING SECTION 12-6-4910, RELATING TO PERSONS REQUIRED TO FILE A TAX RETURN, SO AS TO MAKE A CONFORMING CHANGE TO THE CALCULATION; BY AMENDING SECTION 12-6-1720, RELATING TO ADJUSTMENTS TO THE TAXABLE INCOME OF NONRESIDENT INDIVIDUALS, SO AS TO MAKE A CONFORMING CHANGE; AND BY AMENDING SECTION 12-6-3632, RELATING TO THE EARNED INCOME TAX CREDIT, SO AS TO ESTABLISH A MAXIMUM CREDIT AMOUNT. - RATIFIED TITLE
Where do you stand?
Choose your position
Tell your reps
Take a position to see your representatives and ways to contact them.
Where it stands
- Introduced
- Passed 1st Chamber
- Passed 2nd Chamber
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Apr 2Act No. 110Latest
- Apr 2Effective date See Act for Effective Date
- Mar 30Signed By Governor Henry McMasterBecame Law
- Mar 25Ratified R 117
- Mar 10Roll call Yeas-71 Nays-49
- Vote recorded Table Amendment 7A. Result: pass.Lower
- Vote recorded Table Amendment 3A. Result: pass.Lower
- Vote recorded Concur in Senate Amendments. Result: pass.Lower
- Vote recorded Table Amendment 2. Result: pass.Lower
- Mar 10Concurred in Senate amendment and enrolledTo Governor
- Feb 25Read third time and returned to House with amendmentsPassed 2nd Chamber
- Feb 24Roll call Ayes-39 Nays-5
- Vote recorded 2nd Reading. Result: pass.Upper
- Feb 24Read second timeMinor
- Feb 24AmendedMajor
- Feb 18Debate interrupted
- Jan 21Committee report: Favorable FinanceMinor
- 2025
- May 7Referred to Committee on FinanceMinor
- Vote recorded Passage of Bill. Result: pass.Lower
- May 7Introduced and read first timeMinor
- May 7Roll call Yeas-64 Nays-47
- May 7Read third time and sent to SenatePassed 1st Chamber
- May 7Scrivener's error corrected
- May 6Roll call Yeas-68 Nays-46
- Vote recorded Adopt Amendment 1. Result: pass.Lower
- Vote recorded Passage of Bill. Result: pass.Lower
- Vote recorded Table Motion to Adjourn Debate. Result: pass.Lower
- May 6Read second timeMinor
- May 6AmendedMajor
- May 6Scrivener's error corrected
- May 1Requests for debate-Rep(s). B Newton, Edgerton, Guffey, Hiott, Hewitt, Magnuson, Beach, Pope, Martin, Ballentine, White, Kilmartin, Frank, Taylor, Harris, Kirby, Rivers, Anderson, Gilliard, Bamberg, Spann-Wilder, Garvin, Dilliard, Weeks, Jones
- Apr 30Committee report: Favorable with amendment Ways and MeansMinor
- Apr 22Member(s) request name removed as sponsor: Wickensimer
- Apr 3Member(s) request name removed as sponsor: Chapman, Sanders, Hardee
- Apr 2Scrivener's error corrected
- Apr 2Member(s) request name removed as sponsor: Oremus, Rankin, Haddon
- Apr 1Member(s) request name removed as sponsor: Gibson, McCravy, Duncan
- Mar 27Scrivener's error corrected
- Mar 27Member(s) request name added as sponsor: Duncan
- Mar 25Referred to Committee on Ways and MeansMinor
- Mar 25Introduced and read first timeIntroduced
- May 7Referred to Committee on FinanceMinor