South Carolina § 12-6-515 - State individual income tax bracket reduction.
Full text of South Carolina South Carolina Code of Laws § 12-6-515 — State individual income tax bracket reduction., with citation guidance and answers to common questions.
§ 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Section repealed upon contingency.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.
HISTORY: 2007 Act No. 115, SECTION 5, eff June 29, 2007.
Editor's Note
2022 Act No. 228, SECTIONS 1 and 4, provide as follows:
"SECTION 1. This act may be cited as the 'Comprehensive Tax Cut Act of 2022'."
"SECTION 4.A. Section 12-6-515 of the 1976 Code is repealed.
"B. This SECTION takes effect on January first of the first tax year in which the provisions of Section 12-6-510(B) are fully phased-in and the top marginal rate equals six percent."
Source: official South Carolina text · Last verified 2026-08-27
Frequently Asked Questions About South Carolina § 12-6-515
What does South Carolina Code of Laws § 12-6-515 cover?
Section 12-6-515 ("State individual income tax bracket reduction.") is part of the South Carolina Code of Laws, the codified statutory law of South Carolina. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Carolina § 12-6-515?
A common citation format is "South Carolina Code of Laws § 12-6-515" (South Carolina). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Carolina law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Carolina official source linked on this page or consult a licensed South Carolina attorney.
How does South Carolina § 12-6-515 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Carolina can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Carolina.