South Carolina H 3733: A CONCURRENT RESOLUTION TO RECOGNIZE AND HONOR FORT JACKSON, THE NATION'S LARGEST AND MOST ACTIVE TRAINING FACILITY FOR THE UNITED STATES ARMY, AND TO CONGRATULATE THE SOLDIERS AND COMMAND STAFF STATIONED THERE AS THEY CELEBRATE ONE HUNDRED YEARS OF OUTSTANDING TRAINING FOR OUR NATION'S SOLDIERS.

Bill Text

2025-2026 Bill 3733 Text of Previous Version (Jan. 15, 2025) - South Carolina Legislature Online 

South Carolina General Assembly
126th Session, 2025-2026

Bill 3733

Indicates Matter Stricken
Indicates New Matter

(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

A bill

TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY ADDING SECTION 
12-6-511 SO AS TO ELIMINATE THE IMPOSITION OF THE INCOME TAX ON INDIVIDUALS, 
ESTATES, AND TRUSTS; BY REPEALING SECTION 12-6-510 RELATING TO TAX RATES FOR INDIVIDUALS, 
ESTATES, AND TRUSTS; BY REPEALING SECTION 12-6-515 RELATING TO INCOME TAX 
BRACKETS; BY REPEALING SECTION 12-6-520 RELATING TO ANNUAL ADJUSTMENTS TO 
INCOME TAX BRACKETS; AND BY REPEALING SECTION 12-6-545 RELATING TO INCOME TAX 
RATES FOR PASS-THROUGH TRADE AND BUSINESS INCOME.

Be it enacted by the 
General Assembly of the State of South Carolina:

SECTION 1. Article 5, Chapter 6, Title 12 of the S.C. Code is 
amended by adding:

 Section 
12-6-511. Notwithstanding any other provision of law, for tax years beginning 
after 2024, no tax may be imposed on the South Carolina taxable income of 
individuals, estates, and trusts. Any provision of law that requires the 
imposition or imposition-related requirements, such as filings and 
withholdings, are no longer effective.

SECTION 2. Sections 
12-6-510, 12-6-515, 12-6-520, and 12-6-545 of the S.C. Code are repealed.

SECTION 3. This act takes effect upon approval 
by the Governor and first applies to tax years beginning after 2024.

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This web page was last updated on January 15, 2025 at 03:15 PM