South Carolina Personal Income Tax Laws
|Code Section||12-6-510, et seq.|
|Who is Required to File||Individuals, estates, and trusts; Partnerships are not subject to tax; Part-year and nonresidents are subject to special tax|
|Rate||First $2,460, 2.5%; Next $2,460, 3%; Next $2,460, 4%; Next $2,460, 5%; Next $2,460, 6%; Over $12,300, 7%|
|Federal Income Tax Deductible||No|
|Federal Income Used as Basis||Yes|
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