Income tax
Introduced
Moved
Reached a final decision
Became law
Derived from the official record below.
Officially: “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...” Read the full text
126th session (2025-2026)
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
From the official legislative record, shown verbatim. Not legal advice.
Where it is
Show all 32 actions
Introduced and read first time (House Journal-page 32) · Mar 25, 2025
House
Referred to Committee on Ways and Means (House Journal-page 32) · Mar 25, 2025
House
Member(s) request name added as sponsor: Duncan · Mar 27, 2025
House
Scrivener's error corrected · Mar 27, 2025
Member(s) request name removed as sponsor: Gibson, McCravy, Duncan · Apr 1, 2025
House
Member(s) request name removed as sponsor: Oremus, Rankin, Haddon · Apr 2, 2025
House
Scrivener's error corrected · Apr 2, 2025
Member(s) request name removed as sponsor: Chapman, Sanders, Hardee · Apr 3, 2025
House
Member(s) request name removed as sponsor: Wickensimer · Apr 22, 2025
House
Committee report: Favorable with amendment Ways and Means (House Journal-page 3) · Apr 30, 2025
House
Requests 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, S · May 1, 2025
House
Scrivener's error corrected · May 6, 2025
Amended (House Journal-page 211) · May 6, 2025
House
Read second time (House Journal-page 211) · May 6, 2025
House
Roll call Yeas-68 Nays-46 (House Journal-page 211) · May 6, 2025
House
Scrivener's error corrected · May 7, 2025
Read third time and sent to Senate (House Journal-page 48) · May 7, 2025
House
Roll call Yeas-64 Nays-47 (House Journal-page 49) · May 7, 2025
House
Introduced and read first time (Senate Journal-page 8) · May 7, 2025
Senate
Referred to Committee on Finance (Senate Journal-page 8) · May 7, 2025
Senate
Committee report: Favorable Finance (Senate Journal-page 18) · Jan 21, 2026
Senate
Debate interrupted (Senate Journal-page 18) · Feb 18, 2026
Senate
Amended (Senate Journal-page 26) · Feb 24, 2026
Senate
Read second time (Senate Journal-page 26) · Feb 24, 2026
Senate
Roll call Ayes-39 Nays-5 (Senate Journal-page 26) · Feb 24, 2026
Senate
Read third time and returned to House with amendments (Senate Journal-page 17) · Feb 25, 2026
Senate
Concurred in Senate amendment and enrolled · Mar 10, 2026
House
Roll call Yeas-71 Nays-49 · Mar 10, 2026
House
Ratified R 117 · Mar 25, 2026
Signed By Governor · Mar 30, 2026
Effective date See Act for Effective Date · Apr 2, 2026
Act No. 110 · Apr 2, 2026
The numbers
55
sponsors on the bill
Sponsors
BannisterPopeG.M. SmithB. NewtonHiottMurphyMossCrawfordBradleyHagerM.M. SmithBustosLandingLoweLawsonB.J. CoxJordanBrittainForrestNeeseVaughanLongMontgomeryDavisSessionsC. MitchellGatchHerbkersmanSchuesslerCaskeyT. MooreHewittEricksonBowersGilliamTeepleGuestBaileyGuffeyHolmanYowBallentineMartinCalhoonTaylorHartnettRobbinsWillisB.L. CoxLigonBrewerGagnonHartzHixonPedalino
Recorded votes
Concur in Senate AmendmentsHouse · 2026-03-10 · Passed · Yeas 71, Nays 49, Excused Absence 2, Not Voting 2
Table Amendment 7A Amendment number 7AHouse · 2026-03-10 · Passed · Yeas 98, Nays 19, Excused Absence 2, Not Voting 5
Table Amendment 3A Amendment number 3AHouse · 2026-03-10 · Passed · Yeas 100, Nays 19, Excused Absence 2, Not Voting 3
Table Amendment 2 Amendment number 2AHouse · 2026-03-10 · Passed · Yeas 100, Nays 18, Excused Absence 2, Not Voting 4
Campsen, George E., IIISenate · 2026-02-24 · Passed
Passage of BillHouse · 2025-05-07 · Passed · Yeas 64, Nays 47, Excused Absence 4, Not Voting 8
Passage of BillHouse · 2025-05-06 · Passed · Yeas 68, Nays 46, Excused Absence 3, Not Voting 6
Table Motion to Adjourn DebateHouse · 2025-05-06 · Passed · Yeas 84, Nays 24, Excused Absence 3, Not Voting 12
Adopt Amendment 1 Amendment number 1House · 2025-05-06 · Passed · Yeas 94, Nays 19, Excused Absence 3, Not Voting 7
Roll-call results shown verbatim from the South Carolina legislature’s records. A result reflects that roll call’s own motion, not the bill’s overall outcome.
Every fact on this page links to its source, starting with the official bill record. Last action: Act No. 110 (Apr 2, 2026).