· SC legislature · 2025-2026

Income tax

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…

Sponsor

Brian Lawson (R-SC)

Introduced

2025-03-25

Policy area

Taxation

Latest action

Signed By Governor