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

type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags

type	title	description	jurisdiction	legislature	session	identifier	citation	classification	subjects	status	primary_sponsors	version_count	action_count	vote_count	first_action	last_action	source	source_identifier	source_url	source_hash	vintage	source_snapshot	retrieved_at	confidence	tags
Bill	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	us/states/sc	South Carolina General Assembly	2021-2022	S 1087	South Carolina S 1087 (2021-2022)	bill		enacted	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	8	31	6	2022-02-17	2022-06-28	openstates	ocd-bill/95ecd77f-57dc-42a4-a578-94972fae0219	https://www.scstatehouse.gov/billsearch.php?billnumbers=1087&session=124&summary=B	d601f21347f41aba88612c01e9723d663a58dc11f0c3f9d746530aae717d6a0f	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	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
2. 2/17/2022 (committee substitute) — source
3. 3/10/2022 (committee substitute) — source
4. 3/8/2022 (committee substitute) — source
5. 5/10/2022 (committee substitute) — source
6. 5/5/2022 (committee substitute) — source
7. 5/6/2022 (committee substitute) — source
8. 6/15/2022 (committee substitute) — source

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; origin ocd-bill/95ecd77f-57dc-42a4-a578-94972fae0219. Confidence: reported (aggregated from official South Carolina legislature records).