Legislation: batch D — NY OH OK OR PA RI SC SD TX UT

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

legislation/us/states/sc/2021-2022/s-1087.md

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+---
+type: "Bill"
+title: "Comprehensive tax cut act of 2022"
+description: "AN ACT TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, SO AS TO ENACT THE \"COMPREHENSIVE TAX CUT ACT OF 2022\"; TO AMEND SECTION 12-6-510, RELATING TO THE INDIVIDUAL INCOME TAX, SO AS TO PHASE-IN A REDUCTION OF THE TOP MARGINAL RATE TO SIX PERCENT AND TO COLLAPSE OTHER INCOME TAX BRACKETS INTO THE BRACKET TO WHICH THE THREE PERCENT RATE APPLIES; TO AMEND SECTION 12-6-1171, RELATING TO THE MILITARY RETIREMENT DEDUCTION, SO AS TO EXEMPT ALL MILITARY RETIREMENT INCOME; TO REPEAL SECTION 12-6-515 RELATING TO AN ARCHAIC INDIVIDUAL INCOME TAX PROVISION; TO AMEND SECTION 12-37-220, AS AMENDED, RELATING TO PROPERTY TAX EXEMPTIONS, SO AS TO INCREASE A PROPERTY TAX EXEMPTION FOR CERTAIN MANUFACTURING PROPERTY AND TO INCREASE THE APPLICABLE LIMIT; AND TO APPROPRIATE ONE BILLION DOLLARS FROM THE CONTINGENCY RESERVE FUND TO THE TAXPAYER REBATE FUND TO PROVIDE REBATES TO INDIVIDUAL INCOME TAXPAYERS. - ratified title"
+jurisdiction: "us/states/sc"
+legislature: "South Carolina General Assembly"
+session: "2021-2022"
+identifier: "S 1087"
+citation: "South Carolina S 1087 (2021-2022)"
+classification: ["bill"]
+subjects: []
+status: "enacted"
+primary_sponsors: ["Adams", "Alexander", "Campsen", "Cash", "Climer", "Corbin", "Cromer", "Davis", "Gambrell", "Garrett", "Grooms", "Jackson", "Kimbrell", "Loftis", "M. Johnson", "Malloy", "Martin", "Massey", "McElveen", "Peeler", "Rice", "Scott", "Shealy", "Stephens", "Talley", "Turner", "Verdin", "Williams", "Young"]
+version_count: 8
+action_count: 31
+vote_count: 6
+first_action: "2022-02-17"
+last_action: "2022-06-28"
+source: "openstates"
+source_identifier: "ocd-bill/95ecd77f-57dc-42a4-a578-94972fae0219"
+source_url: "https://www.scstatehouse.gov/billsearch.php?billnumbers=1087&session=124&summary=B"
+source_hash: "d601f21347f41aba88612c01e9723d663a58dc11f0c3f9d746530aae717d6a0f"
+vintage: "2026-07-01"
+source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
+retrieved_at: "2026-07-06"
+confidence: "reported"
+tags: ["legislation", "bill", "us-sc"]
+---
+
+# South Carolina S 1087 (2021-2022) — Comprehensive tax cut act of 2022
+
+AN ACT TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, SO AS TO ENACT THE "COMPREHENSIVE TAX CUT ACT OF 2022"; TO AMEND SECTION 12-6-510, RELATING TO THE INDIVIDUAL INCOME TAX, SO AS TO PHASE-IN A REDUCTION OF THE TOP MARGINAL RATE TO SIX PERCENT AND TO COLLAPSE OTHER INCOME TAX BRACKETS INTO THE BRACKET TO WHICH THE THREE PERCENT RATE APPLIES; TO AMEND SECTION 12-6-1171, RELATING TO THE MILITARY RETIREMENT DEDUCTION, SO AS TO EXEMPT ALL MILITARY RETIREMENT INCOME; TO REPEAL SECTION 12-6-515 RELATING TO AN ARCHAIC INDIVIDUAL INCOME TAX PROVISION; TO AMEND SECTION 12-37-220, AS AMENDED, RELATING TO PROPERTY TAX EXEMPTIONS, SO AS TO INCREASE A PROPERTY TAX EXEMPTION FOR CERTAIN MANUFACTURING PROPERTY AND TO INCREASE THE APPLICABLE LIMIT; AND TO APPROPRIATE ONE BILLION DOLLARS FROM THE CONTINGENCY RESERVE FUND TO THE TAXPAYER REBATE FUND TO PROVIDE REBATES TO INDIVIDUAL INCOME TAXPAYERS. - ratified title
+
+## Version chain
+
+The bill's text revisions, in order — the diff chain from filing to enrollment.
+
+1. **Filed** (filed) — [source](https://www.scstatehouse.gov/sess124_2021-2022/bills/1087.htm)
+2. **2/17/2022** (committee substitute) — [source](https://www.scstatehouse.gov/sess124_2021-2022/prever/1087_20220217.htm)
+3. **3/10/2022** (committee substitute) — [source](https://www.scstatehouse.gov/sess124_2021-2022/prever/1087_20220310.htm)
+4. **3/8/2022** (committee substitute) — [source](https://www.scstatehouse.gov/sess124_2021-2022/prever/1087_20220308.htm)
+5. **5/10/2022** (committee substitute) — [source](https://www.scstatehouse.gov/sess124_2021-2022/prever/1087_20220510.htm)
+6. **5/5/2022** (committee substitute) — [source](https://www.scstatehouse.gov/sess124_2021-2022/prever/1087_20220505.htm)
+7. **5/6/2022** (committee substitute) — [source](https://www.scstatehouse.gov/sess124_2021-2022/prever/1087_20220506.htm)
+8. **6/15/2022** (committee substitute) — [source](https://www.scstatehouse.gov/sess124_2021-2022/prever/1087_20220615.htm)
+
+## Votes
+
+- 2nd Reading — **40–0** (pass) · upper
+- Adopt Conference Report — **110–0** (pass) · lower
+- Table Amendment 3 — **68–41** (pass) · lower
+- 3rd Reading — **39–0** (pass) · upper
+- Passage of Bill — **110–0** (pass) · lower
+- to adopt the conference report — **42–0** (pass) · upper
+
+## Sponsors
+
+- Adams — primary (person)
+- Alexander — primary (person)
+- Campsen — primary (person)
+- Cash — primary (person)
+- Climer — primary (person)
+- Corbin — primary (person)
+- Cromer — primary (person)
+- Davis — primary (person)
+- Gambrell — primary (person)
+- Garrett — primary (person)
+- Grooms — primary (person)
+- Jackson — primary (person)
+- Kimbrell — primary (person)
+- Loftis — primary (person)
+- M. Johnson — primary (person)
+- Malloy — primary (person)
+- Martin — primary (person)
+- Massey — primary (person)
+- McElveen — primary (person)
+- Peeler — primary (person)
+- Rice — primary (person)
+- Scott — primary (person)
+- Shealy — primary (person)
+- Stephens — primary (person)
+- Talley — primary (person)
+- Turner — primary (person)
+- Verdin — primary (person)
+- Williams — primary (person)
+- Young — primary (person)
+
+## Timeline
+
+The legislative action history — every referral, reading, and vote.
+
+- **2022-02-17** Introduced and read first time `introduction, reading-1`
+- **2022-02-17** Referred to Committee on Finance `referral-committee`
+- **2022-03-08** Committee report: Favorable with amendment Finance `committee-passage-favorable`
+- **2022-03-10** Committee Amendment Adopted `amendment-passage`
+- **2022-03-10** Read second time `reading-2`
+- **2022-03-10** Roll call Ayes-40 Nays-0
+- **2022-03-15** Read third time and sent to House `passage, reading-3`
+- **2022-03-15** Roll call Ayes-39 Nays-0
+- **2022-03-29** Introduced and read first time `introduction, reading-1`
+- **2022-03-29** Referred to Committee on Ways and Means `referral-committee`
+- **2022-05-05** Committee report: Favorable with amendment Ways and Means `committee-passage-favorable`
+- **2022-05-06** Scrivener's error corrected
+- **2022-05-10** Amended `amendment-passage`
+- **2022-05-10** Read second time `reading-2`
+- **2022-05-10** Roll call Yeas-110 Nays-0
+- **2022-05-10** Reconsider vote whereby read second time
+- **2022-05-10** Debate adjourned
+- **2022-05-11** Motion to reconsider tabled
+- **2022-05-11** Read third time and returned to Senate with amendments `passage, reading-3`
+- **2022-05-11** Non-concurrence in House amendment
+- **2022-05-11** House insists upon amendment and conference committee appointed Reps. Simrill, GM Smith, Rutherford
+- **2022-05-12** Conference committee appointed Peeler, Setzler, Alexander
+- **2022-06-15** Conference report received and adopted
+- **2022-06-15** Roll call Yeas-110 Nays-0
+- **2022-06-15** Conference report received and adopted
+- **2022-06-15** Roll call Ayes-42 Nays-0
+- **2022-06-15** Ordered enrolled for ratification
+- **2022-06-16** Ratified R 259
+- **2022-06-17** Signed By Governor `executive-signature`
+- **2022-06-28** Effective date See Act for Effective Date
+- **2022-06-28** Act No. 228
+
+## Source
+
+OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/95ecd77f-57dc-42a4-a578-94972fae0219`. Confidence: reported (aggregated from official South Carolina legislature records).
+