All Roll Calls
Yes: 718 • No: 246
South CarolinaH 4216126th General Assembly (2025-2026)HouseWALLET
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.
Sponsored By: Bruce W. Bannister (Republican)
Signed by Governor
Summary
Income tax
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Bill Overview
Analyzed Economic Effects
3 provisions identified: 2 benefits, 0 costs, 1 mixed.
New state deduction replaces federal ones
South Carolina no longer uses the federal standard deduction or federal itemized deductions. Instead, you can claim a new South Carolina Income Adjusted Deduction (SCIAD): up to $15,000 if single or married filing separately, $22,500 if head of household, or $30,000 if married filing jointly. The SCIAD phases out with federal AGI: starts at $40,000 for single/MFS (over a $55,000 range), $60,000 for head of household ($82,500), and $80,000 for joint/surviving spouse ($110,000). If the phaseout fraction is 1 or more, you get no deduction; any reduction not a multiple of $10 is rounded down. Nonresidents must prorate SCIAD by South Carolina AGI divided by federal AGI. You must file a return when your South Carolina gross income is more than your SCIAD amount plus any Section 12-6-1170(B) deduction.
Lower tax rates and automatic future cuts
For tax years that start after 2025, you pay 1.99% on the first $30,000 of South Carolina taxable income and 5.21% above that. Starting with Tax Year 2027, if projected state income tax revenue grows at least 5%, the Board of Economic Advisors must cut the top rate. Each cut is permanent and sized to reduce collections by at least $200 million or 25% of the recurring surplus, whichever is larger, rounded up to the nearest 0.01%. Cuts continue each year the trigger is met until the top rate reaches 1.99%, then keep lowering that rate toward 0%, which would apply to all income. The Department of Revenue updates withholding tables so paychecks reflect these changes. The law takes effect March 30, 2026 and applies to tax years beginning after 2025.
State earned income credit capped at $200
Full-year South Carolina residents can claim a state earned income tax credit equal to 125% of their federal EITC, up to $200. The credit is nonrefundable and cannot reduce your tax below zero. The credit is only for full-year residents.
Sponsors & Cosponsors
Sponsor
Bruce W. Bannister
Republican • House
Cosponsors
Brandon Newton
Republican • House
B.J. Cox
Affiliation unavailable
Brandon L. Cox
Republican • House
William H. Bailey
Republican • House
Nathan Ballentine
Republican • House
Phillip Bowers
Republican • House
Jeff Bradley
Republican • House
Gary S. Brewer, Jr.
Republican • House
T. Case Brittain, Jr.
Republican • House
Joseph M. "Joe" Bustos
Republican • House
Cody T. Mitchell
Republican • House
Paula Rawl Calhoon
Republican • House
Micajah P. "Micah" Caskey IV
Republican • House
Heather Ammons Crawford
Republican • House
Sylleste H. Davis
Republican • House
Shannon S. Erickson
Republican • House
Cally R. "Cal" Forrest, Jr.
Republican • House
G. Murrell Smith, Jr.
Republican • House
Craig A. Gagnon
Republican • House
Gil Gatch
Republican • House
Leon D. "Doug" Gilliam
Republican • House
Thomas Duval "Val" Guest, Jr.
Republican • House
Brandon Guffey
Republican • House
William "Bill" Hager
Republican • House
Thomas F. "Tom" Hartnett, Jr.
Republican • House
Charles V. Hartz
Republican • House
William G. "Bill" Herbkersman
Republican • House
Lee Hewitt
Republican • House
David R. Hiott
Republican • House
William M. "Bill" Hixon
Republican • House
Harriet A. Holman
Republican • House
Wallace H. "Jay" Jordan, Jr.
Republican • House
Kathy Landing
Republican • House
M. Brian Lawson
Republican • House
Thomas R. "Randy" Ligon
Republican • House
Steven Wayne Long
Republican • House
Phillip D. Lowe
Republican • House
Marvin "Mark" Smith
Republican • House
David Martin
Republican • House
W. Scott Montgomery IV
Republican • House
Dennis C. Moss
Republican • House
Murphy
Affiliation unavailable
Mike M. Neese
Republican • House
Fawn M. Pedalino
Republican • House
Thomas E. "Tommy" Pope
Republican • House
Robby Robbins
Republican • House
Carla M. Schuessler
Republican • House
Heath Sessions
Republican • House
Travis A. Moore
Republican • House
Bill Taylor
Republican • House
James E. Teeple
Republican • House
David Vaughan
Republican • House
Mark N. Willis
Republican • House
Richard L. "Richie" Yow
Republican • House
Roll Call Votes
House vote • 3/10/2026
(Income tax)Concur in Senate Amendments
Yes: 71 • No: 49
House vote • 3/10/2026
(Income tax)Table Amendment 7A Amendment number 7A
Yes: 98 • No: 19
House vote • 3/10/2026
(Income tax)Table Amendment 3A Amendment number 3A
Yes: 100 • No: 19
House vote • 3/10/2026
(Income tax)Table Amendment 2 Amendment number 2A
Yes: 100 • No: 18
Senate vote • 2/24/2026
(Income tax)2nd Reading
Yes: 39 • No: 5
House vote • 5/7/2025
(Income tax)Passage of Bill
Yes: 64 • No: 47
House vote • 5/6/2025
(Income tax)Adopt Amendment 1 Amendment number 1
Yes: 94 • No: 19
House vote • 5/6/2025
(Income tax)Passage of Bill
Yes: 68 • No: 46
House vote • 5/6/2025
(Income tax)Table Motion to Adjourn Debate
Yes: 84 • No: 24
Actions Timeline
Act No. 110
4/2/2026legislatureEffective date See Act for Effective Date
4/2/2026legislatureSigned By Governor
3/30/2026GovernorRatified R 117
3/25/2026legislatureRoll call Yeas-71 Nays-49
3/10/2026HouseConcurred in Senate amendment and enrolled
3/10/2026HouseRead third time and returned to House with amendments
2/25/2026SenateRoll call Ayes-39 Nays-5
2/24/2026SenateRead second time
2/24/2026SenateAmended
2/24/2026SenateDebate interrupted
2/18/2026SenateCommittee report: Favorable Finance
1/21/2026SenateReferred to Committee on Finance
5/7/2025SenateIntroduced and read first time
5/7/2025SenateRoll call Yeas-64 Nays-47
5/7/2025HouseRead third time and sent to Senate
5/7/2025HouseScrivener's error corrected
5/7/2025legislatureRoll call Yeas-68 Nays-46
5/6/2025HouseRead second time
5/6/2025HouseAmended
5/6/2025HouseScrivener's error corrected
5/6/2025legislatureRequests for debate-Rep
5/1/2025HouseCommittee report: Favorable with amendment Ways and Means
4/30/2025HouseMember(s) request name removed as sponsor: Wickensimer
4/22/2025HouseMember(s) request name removed as sponsor: Chapman, Sanders, Hardee
4/3/2025House
Bill Text
Introduced
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