S.C. Code Ann. § 12-6-515: State individual income tax bracket reduction.

Section repealed upon contingency. See, Editor's Note.

Notwithstanding any other provision of law, for taxable years beginning after 2006, the rate of tax imposed pursuant to Section 12-6-510(A) on the lowest bracket of South Carolina taxable income is reduced from 2.5 percent to zero percent, and the Department of Revenue shall adjust amounts due in tax tables prescribed by the department.