Eliminates individual income tax in South Carolina for tax years 2025-2026.
The bill eliminates the individual income tax in South Carolina for tax years beginning after 2024. It repeals sections of the South Carolina Code related to income tax brackets and rates for individuals, estates, and trusts. This change takes effect upon approval by the Governor and applies to tax years 2025-2026.
Included in complete analysis
- Overview
- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
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