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A BILL 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 INCOME TAX RATE TO A FLAT 3.99 PERCENT 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; AND BY AMENDING SECTION 12-6-1720, RELATING TO ADJUSTMENTS TO THE TAXABLE INCOME OF NONRESIDENT INDIVIDUALS, SO AS TO MAKE A CONFORMING CHANGE.
Introduced
Mar 25, 2025
Last Action
Apr 2, 2026
Session
SC 2025-2026
Sponsors
55 primary · 0 co
Effective date 03/30/26
Act No. 110
Signed By Governor
Ratified R 117
Roll call Yeas-71 Nays-49
Concurred in Senate amendment and enrolled
Read third time and returned to House with amendments
Roll call Ayes-39 Nays-5
Amended
Read second time
Debate interrupted
Committee report: Favorable Finance
Roll call Yeas-64 Nays-47
Introduced and read first time
Referred to Committee on Finance
Scrivener's error corrected
Read third time and sent to Senate
Scrivener's error corrected
Read second time
Roll call Yeas-68 Nays-46
Amended
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, Spann-Wilder, Garvin, Dilliard, Weeks, Jones
Committee report: Favorable with amendment Ways and Means
Member(s) request name removed as sponsor: Wickensimer
Member(s) request name removed as sponsor: Chapman, Sanders, Hardee
Member(s) request name removed as sponsor: Oremus, Rankin, Haddon
Scrivener's error corrected
Member(s) request name removed as sponsor: Gibson, McCravy, Duncan
Member(s) request name added as sponsor: Duncan
Scrivener's error corrected
Introduced and read first time
Referred to Committee on Ways and Means
H 4216 was introduced on Mar 25, 2025 by G.M. Smith in SC session 2025-2026. It is currently signed. Most recent action on Apr 2, 2026: Effective date 03/30/26.
Get a plain-English explanation of what this bill does, who it affects, and why it matters.
Act No. 110
G.M. Smith
B. Newton
M.M. Smith
B.J. Cox
C. Mitchell
T. Moore
B.L. Cox