---
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).