H 4216 — Income tax
Last action — Act No. 110
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✓Introduced
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✓In Committee
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✓Passed House
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✓Passed Senate
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✓To Executive
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6Enacted
This bill has been enacted into law. Introduced March 25, 2025. Enacted.
Signed by Governor Henry McMaster (Republican) on March 30, 2026.
Odds of enactment
High chanceBased on the sponsor, cosponsors, and committee posture, this bill has a high chance of becoming law.
Upgrade to see the exact probability and what's driving it.
A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.
Prognosis
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Enacted
Current position in the legislative process.
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55 sponsors
55 primary, 0 co-sponsors signed on.
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Single-party support
Sponsorship is currently within one party (2 R).
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Cleared a recorded vote
Passed 9 recorded votes so far.
Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.
Summary
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 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; BY AMENDING SECTION 12-6-1720, RELATING TO ADJUSTMENTS TO THE TAXABLE INCOME OF NONRESIDENT INDIVIDUALS, SO AS TO MAKE A CONFORMING CHANGE; AND BY AMENDING SECTION 12-6-3632, RELATING TO THE EARNED INCOME TAX CREDIT, SO AS TO ESTABLISH A MAXIMUM CREDIT AMOUNT. - RATIFIED TITLE
Bill Text
What changed in the latest version
39 added · 39 removedPlain-language change summary
The latest version of Bill H 4216 has made some significant changes regarding income tax rates, particularly for individuals and entities in South Carolina. The bill now establishes a fixed tax rate of 3.99% starting in 2025, with a plan to eventually reduce the rate to as low as 2.49%. This change is important because it means taxpayers could see a permanent reduction in their income taxes, making it more affordable for them over time. Additionally, adjustments to income brackets will continue, ensuring that the tax rates remain fair and proportional based on income levels.
27,25, 2025) - South Carolina Legislature Online South Carolina General Assembly126th Session, 2025-2026Bill 4216Indicates Matter StrickenIndicates New Matter(Text matches printed bills.
(i) single, surviving spouse, or head of household; or (ii) married, filing separately, and whose spouse does not itemize deductions an individual whose filing status is single, surviving spouse, head of household, or married filing separately and whose South Carolina gross income for the taxable year is more than the sum of the deduction amount pursuant to Section 12-6-1140(15)(a)12 6 1140(15)(a) in accordance with the taxpayer's filing status plus the deduction amount the taxpayer qualifies for pursuant to Section 12-6-1170(B),12 6 1170(B), without regard to a reduction for the retirement income deduction.
----XX---- This web page was last updated on March 27,25, 2025 at 10:4012:58 AMPM
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Action History
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Act No. 110
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Effective date See Act for Effective Date
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Signed By Governor
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Ratified R 117
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Roll call Yeas-71 Nays-49
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Concurred in Senate amendment and enrolled
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Read third time and returned to House with amendments
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Roll call Ayes-39 Nays-5
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Read second time
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Amended
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Debate interrupted
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Committee report: Favorable Finance
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Referred to Committee on Finance
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Introduced and read first time
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Roll call Yeas-64 Nays-47
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Read third time and sent to Senate
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Scrivener's error corrected
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Roll call Yeas-68 Nays-46
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Read second time
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Amended
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Scrivener's error corrected
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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
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Committee report: Favorable with amendment Ways and Means
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Member(s) request name removed as sponsor: Wickensimer
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Member(s) request name removed as sponsor: Chapman, Sanders, Hardee
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Scrivener's error corrected
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Member(s) request name removed as sponsor: Oremus, Rankin, Haddon
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Member(s) request name removed as sponsor: Gibson, McCravy, Duncan
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Scrivener's error corrected
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Member(s) request name added as sponsor: Duncan
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Referred to Committee on Ways and Means
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Introduced and read first time
Sponsors
- Chris Murphy · Primary
- Representative Bruce W. Bannister · Primary
- Representative Thomas E. "Tommy" Pope · Primary
- Representative Brandon Newton · Primary
- Representative David R. Hiott · Primary
- Representative Dennis C. Moss · Primary
- Representative Heather Ammons Crawford · Primary
- Representative Jeff Bradley · Primary
- Representative William "Bill" Hager · Primary
- Representative Joseph M. "Joe" Bustos · Primary
- Representative Kathy Landing · Primary
- Representative Phillip D. Lowe · Primary
- Representative M. Brian Lawson · Primary
- Jr. Representative Wallace H. "Jay" Jordan · Primary
- Jr. T. Case Brittain · Primary
- Jr. Representative Cally R. "Cal" Forrest · Primary
- Representative Mike M. Neese · Primary
- Representative David Vaughan · Primary
- Representative Steven Wayne Long · Primary
- Representative W. Scott Montgomery IV · Primary
- Representative Sylleste H. Davis · Primary
- Representative Heath Sessions · Primary
- Representative Cody T. Mitchell · Primary
- Representative Gil Gatch · Primary
- Representative William G. "Bill" Herbkersman · Primary
- Carla M. Schuessler · Primary
- Representative Micajah P. "Micah" Caskey IV · Primary
- Representative Travis A. Moore · Primary
- Representative Lee Hewitt · Primary
- Representative Shannon S. Erickson · Primary
- Representative Phillip Bowers · Primary
- Representative Leon D. "Doug" Gilliam · Primary
- Representative James E. Teeple · Primary
- Jr. Representative Thomas Duval "Val" Guest · Primary
- Representative William H. Bailey · Primary
- Representative Brandon Guffey · Primary
- Representative Harriet A. Holman · Primary
- Representative Richard L. "Richie" Yow · Primary
- Representative Nathan Ballentine · Primary
- Representative David Martin · Primary
- Representative Paula Rawl Calhoon · Primary
- Representative Bill Taylor · Primary
- Jr. Representative Thomas F. "Tom" Hartnett · Primary
- Representative Robby Robbins · Primary
- Representative Mark N. Willis · Primary
- Representative Brandon L. Cox · Primary
- Representative Thomas R. "Randy" Ligon · Primary
- Jr. Representative Gary S. Brewer · Primary
- Representative Craig A. Gagnon · Primary
- Representative Charles V. Hartz · Primary
- Representative William M. "Bill" Hixon · Primary
- Representative Fawn M. Pedalino · Primary
- Representative Marvin "Mark" Smith · Primary
- Jr. Representative G. Murrell Smith · Primary
- Representative Brandon L. Cox · Primary
Sponsorship breakdown
Export CSV (upgrade) →55 sponsors · 0 co-sponsors · 115 not signed on · 61 voted No
Sponsors (55)
- Murphy, Chris
- Representative Bruce W. Bannister
- Representative Thomas E. "Tommy" Pope
- Representative Brandon Newton
- Representative David R. Hiott
- Representative Dennis C. Moss
- Representative Heather Ammons Crawford
- Representative Jeff Bradley
- Representative William "Bill" Hager
- Representative Joseph M. "Joe" Bustos
- Representative Kathy Landing
- Representative Phillip D. Lowe
- Representative M. Brian Lawson
- Representative Wallace H. "Jay" Jordan, Jr.
- T. Case Brittain, Jr. Republican
- Representative Cally R. "Cal" Forrest, Jr.
- Representative Mike M. Neese
- Representative David Vaughan
- Representative Steven Wayne Long
- Representative W. Scott Montgomery IV
- Representative Sylleste H. Davis
- Representative Heath Sessions
- Representative Cody T. Mitchell
- Representative Gil Gatch
- Representative William G. "Bill" Herbkersman
- Carla M. Schuessler Republican
- Representative Micajah P. "Micah" Caskey IV
- Representative Travis A. Moore
- Representative Lee Hewitt
- Representative Shannon S. Erickson
- Representative Phillip Bowers
- Representative Leon D. "Doug" Gilliam Voted No
- Representative James E. Teeple
- Representative Thomas Duval "Val" Guest, Jr.
- Representative William H. Bailey
- Representative Brandon Guffey
- Representative Harriet A. Holman
- Representative Richard L. "Richie" Yow
- Representative Nathan Ballentine
- Representative David Martin
- Representative Paula Rawl Calhoon
- Representative Bill Taylor
- Representative Thomas F. "Tom" Hartnett, Jr.
- Representative Robby Robbins
- Representative Mark N. Willis
- Representative Brandon L. Cox
- Representative Thomas R. "Randy" Ligon
- Representative Gary S. Brewer, Jr.
- Representative Craig A. Gagnon
- Representative Charles V. Hartz
- Representative William M. "Bill" Hixon
- Representative Fawn M. Pedalino
- Representative Marvin "Mark" Smith
- Representative G. Murrell Smith, Jr.
- Representative Brandon L. Cox
Co-sponsors (0)
None.
Not signed on (115)
115 members have not signed on to this bill.
Show all 115 →"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.
Votes
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 95 | 18 | 0 | 6 |
| Democrat | 1 | 0 | 0 | 1 |
| Republican | 1 | 1 | 0 | 0 |
| Total | 97 | 19 | 0 | 7 |
| % of votes cast | 79% | 15% | 0% | 6% |
How each member voted (123)
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 97 | 17 | 0 | 5 |
| Democrat | 1 | 0 | 0 | 1 |
| Republican | 1 | 1 | 0 | 0 |
| Total | 99 | 18 | 0 | 6 |
| % of votes cast | 80% | 15% | 0% | 5% |
How each member voted (123)
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 97 | 18 | 0 | 4 |
| Democrat | 1 | 0 | 0 | 1 |
| Republican | 1 | 1 | 0 | 0 |
| Total | 99 | 19 | 0 | 5 |
| % of votes cast | 80% | 15% | 0% | 4% |
How each member voted (123)
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 70 | 46 | 0 | 3 |
| Republican | 1 | 1 | 0 | 0 |
| Democrat | 0 | 1 | 0 | 1 |
| Total | 71 | 48 | 0 | 4 |
| % of votes cast | 58% | 39% | 0% | 3% |
How each member voted (123)
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 39 | 5 | 0 | 2 |
| Total | 39 | 5 | 0 | 2 |
| % of votes cast | 85% | 11% | 0% | 4% |
How each member voted (46)
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 63 | 43 | 0 | 12 |
| Republican | 1 | 1 | 0 | 0 |
| Democrat | 0 | 2 | 0 | 0 |
| Total | 64 | 46 | 0 | 12 |
| % of votes cast | 52% | 38% | 0% | 10% |
How each member voted (122)
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 67 | 42 | 0 | 9 |
| Republican | 1 | 1 | 0 | 0 |
| Democrat | 0 | 2 | 0 | 0 |
| Total | 68 | 45 | 0 | 9 |
| % of votes cast | 56% | 37% | 0% | 7% |
How each member voted (122)
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 92 | 16 | 0 | 10 |
| Republican | 2 | 0 | 0 | 0 |
| Democrat | 0 | 2 | 0 | 0 |
| Total | 94 | 18 | 0 | 10 |
| % of votes cast | 77% | 15% | 0% | 8% |
How each member voted (122)
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 81 | 22 | 0 | 15 |
| Republican | 1 | 1 | 0 | 0 |
| Democrat | 1 | 1 | 0 | 0 |
| Total | 83 | 24 | 0 | 15 |
| % of votes cast | 68% | 20% | 0% | 12% |
How each member voted (122)
Subjects
Frequently asked questions
- What does H 4216 do?
- 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 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; BY AMENDING SECTION 12-6-1720, RELATING TO ADJUSTMENTS TO THE TAXABLE INCOME OF NONRESIDENT INDIVIDUALS, SO AS TO MAKE A CONFORMING CHANGE; AND BY AMENDING SECTION 12-6-3632, RELATING TO THE EARNED INCOME TAX CREDIT, SO AS TO ESTABLISH A MAXIMUM CREDIT AMOUNT. - RATIFIED TITLE
- Who sponsors H 4216?
- H 4216 is sponsored by Murphy, Chris, Representative Bruce W. Bannister, Representative Thomas E. "Tommy" Pope, Representative Brandon Newton, Representative David R. Hiott, Representative Dennis C. Moss, Representative Heather Ammons Crawford, Representative Jeff Bradley, Representative William "Bill" Hager, Representative Joseph M. "Joe" Bustos, Representative Kathy Landing, Representative Phillip D. Lowe, Representative M. Brian Lawson, Representative Wallace H. "Jay" Jordan, Jr., T. Case Brittain, Jr. (Republican), Representative Cally R. "Cal" Forrest, Jr., Representative Mike M. Neese, Representative David Vaughan, Representative Steven Wayne Long, Representative W. Scott Montgomery IV, Representative Sylleste H. Davis, Representative Heath Sessions, Representative Cody T. Mitchell, Representative Gil Gatch, Representative William G. "Bill" Herbkersman, Carla M. Schuessler (Republican), Representative Micajah P. "Micah" Caskey IV, Representative Travis A. Moore, Representative Lee Hewitt, Representative Shannon S. Erickson, Representative Phillip Bowers, Representative Leon D. "Doug" Gilliam, Representative James E. Teeple, Representative Thomas Duval "Val" Guest, Jr., Representative William H. Bailey, Representative Brandon Guffey, Representative Harriet A. Holman, Representative Richard L. "Richie" Yow, Representative Nathan Ballentine, Representative David Martin, Representative Paula Rawl Calhoon, Representative Bill Taylor, Representative Thomas F. "Tom" Hartnett, Jr., Representative Robby Robbins, Representative Mark N. Willis, Representative Brandon L. Cox, Representative Thomas R. "Randy" Ligon, Representative Gary S. Brewer, Jr., Representative Craig A. Gagnon, Representative Charles V. Hartz, Representative William M. "Bill" Hixon, Representative Fawn M. Pedalino, Representative Marvin "Mark" Smith, and Representative G. Murrell Smith, Jr..
- What is the current status of H 4216?
- This bill has been enacted into law. Introduced March 25, 2025. Enacted.
- Where can I track H 4216?
- Track H 4216 free on One Click Politics — get push/email alerts when it moves.
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