{
  "$comment": "South Carolina 2026 (Act 110 of 2026): 1.99%/5.21% on federal AGI less the South Carolina Income Adjusted Deduction (SCIAD) and dependent exemptions.",
  "country": "us",
  "jurisdiction": "us-sc",
  "taxYear": "2026",
  "period": {
    "start": "2026-01-01",
    "end": "2026-12-31",
    "tz": "America/New_York"
  },
  "status": "provisional",
  "engine": "us-payroll@1",
  "currency": "USD",
  "revision": 1,
  "params": {
    "incomeTax": {
      "kind": "brackets",
      "incomeBase": "stateWages",
      "brackets": {
        "single": [
          {
            "upTo": "30000",
            "rate": "0.0199"
          },
          {
            "upTo": null,
            "rate": "0.0521"
          }
        ],
        "mfj": [
          {
            "upTo": "30000",
            "rate": "0.0199"
          },
          {
            "upTo": null,
            "rate": "0.0521"
          }
        ],
        "mfs": [
          {
            "upTo": "30000",
            "rate": "0.0199"
          },
          {
            "upTo": null,
            "rate": "0.0521"
          }
        ],
        "hoh": [
          {
            "upTo": "30000",
            "rate": "0.0199"
          },
          {
            "upTo": null,
            "rate": "0.0521"
          }
        ]
      },
      "deductions": [
        {
          "type": "fixed",
          "id": "sciad",
          "label": "South Carolina Income Adjusted Deduction (SCIAD)",
          "amount": {
            "single": "15000",
            "mfj": "30000",
            "mfs": "15000",
            "hoh": "22500"
          },
          "phaseout": {
            "single": {
              "threshold": "40000",
              "rate": "0.27272727272728",
              "floor": "0",
              "reductionRounding": {
                "unit": "10",
                "mode": "down"
              }
            },
            "mfj": {
              "threshold": "80000",
              "rate": "0.27272727272728",
              "floor": "0",
              "reductionRounding": {
                "unit": "10",
                "mode": "down"
              }
            },
            "mfs": {
              "threshold": "40000",
              "rate": "0.27272727272728",
              "floor": "0",
              "reductionRounding": {
                "unit": "10",
                "mode": "down"
              }
            },
            "hoh": {
              "threshold": "60000",
              "rate": "0.27272727272728",
              "floor": "0",
              "reductionRounding": {
                "unit": "10",
                "mode": "down"
              }
            }
          }
        },
        {
          "type": "perPerson",
          "id": "dependent-exemption",
          "label": "South Carolina dependent exemption",
          "filer": {
            "single": "0",
            "mfj": "0",
            "mfs": "0",
            "hoh": "0"
          },
          "perDependent": "5040"
        }
      ],
      "credits": []
    },
    "conformity": {
      "k401": true,
      "k403b": true,
      "k457": true,
      "hsa": true,
      "healthFsa": true,
      "dependentCareFsa": true,
      "section125": true
    },
    "programmes": []
  },
  "rounding": {
    "unit": "0.01",
    "mode": "halfUp",
    "stage": "perLine"
  },
  "knownCliffs": [],
  "notModelled": [
    "SCIAD reduction = deduction × (federal AGI − threshold) / denominator, i.e. 3/11 of the excess for every status; the taper rate is stored as 0.27272727272728 (just above 3/11) so the 'rounded down to the next lowest $10' step lands on exact multiples correctly",
    "2026 dependent exemption ($5,040) is MoneyOtter's estimate: Code §12-6-1140(13) indexes the 2025 $4,930 by chained CPI rounded down to $10; SCDOR's 2026 indexed bracket boundaries ($3,640 / $18,230, +2.2%) imply $5,030–$5,050. SCDOR has not published the 2026 amount",
    "Deduction for dependents under age 6 (an additional dependent exemption each) — the engine does not know children's ages",
    "Top rate may fall from 2027 under Act 110 revenue triggers (not relevant to 2026)",
    "Itemized deductions are no longer allowed from 2026 (Act 110); retirement/military/age-65 deductions; earned income tax credit (125% of federal, capped at $200) and other credits"
  ],
  "sources": [
    {
      "field": "period",
      "url": "https://dor.sc.gov/sites/dor/files/policies/IL26-20.pdf",
      "title": "SCDOR Information Letter #26-20 (31 Aug 2026): Act 110 changes effective for tax years beginning after 31 Dec 2025",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.kind",
      "url": "https://dor.sc.gov/sites/dor/files/policies/IL26-20.pdf",
      "title": "Graduated/flat income tax on wages: SCDOR IL #26-20: 2026 tax = 1.99% of taxable income under $30,000; 5.21% × taxable income − $966 at $30,000 or more",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.incomeBase",
      "url": "https://dor.sc.gov/sites/dor/files/policies/IL26-20.pdf",
      "title": "SCDOR IL #26-20: South Carolina taxable income begins with federal AGI from 2026 (IRC §63(b)–(g) decoupled)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.brackets",
      "url": "https://dor.sc.gov/sites/dor/files/policies/IL26-20.pdf",
      "title": "SCDOR IL #26-20: 2026 tax = 1.99% of taxable income under $30,000; 5.21% × taxable income − $966 at $30,000 or more",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.brackets",
      "url": "https://www.scstatehouse.gov/sess126_2025-2026/bills/4216.htm",
      "title": "Act 110 of 2026 (H.4216) §1 — Code §12-6-510(C)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.deductions.0",
      "url": "https://dor.sc.gov/sites/dor/files/policies/IL26-20.pdf",
      "title": "SCDOR IL #26-20: SCIAD $15,000 (single/MFS), $22,500 (HoH), $30,000 (MFJ) reduced by (AGI − $40,000)/$55,000, (AGI − $60,000)/$82,500, (AGI − $80,000)/$110,000; reduction rounded down to the next lowest $10",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.deductions.0",
      "url": "https://www.scstatehouse.gov/sess126_2025-2026/bills/4216.htm",
      "title": "Act 110 of 2026 §3 — Code §12-6-1140(15)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.deductions.1",
      "url": "https://www.scstatehouse.gov/code/t12c006.php",
      "title": "S.C. Code §12-6-1140(13): dependent exemption ($4,110 base) indexed each 15 December by chained CPI, rounded to $10 (not repealed by Act 110)",
      "retrieved": "2026-10-07",
      "note": "Estimated 2026 amount: $4,930 (2025, SC1040 instructions) × ≈1.022 (ratio implied by SCDOR's 2026 indexed brackets) ≈ $5,040; provisional."
    },
    {
      "field": "params.incomeTax.deductions.1",
      "url": "https://dor.sc.gov/sites/dor/files/forms/WH1603F_2026.pdf",
      "title": "SCDOR — WH-1603F 2026 (rev. 11/4/25): 2026 indexed bracket boundaries $3,640 / $18,230 used to estimate the 2026 indexation factor",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.credits",
      "url": "https://dor.sc.gov/sites/dor/files/policies/IL26-20.pdf",
      "title": "SCDOR IL #26-20 — EITC limited to $200 (not modelled); no standard personal credit",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.conformity",
      "url": "https://dor.sc.gov/sites/dor/files/policies/IL26-20.pdf",
      "title": "SCDOR IL #26-20: starting point is federal AGI, so federally excluded 401(k)/403(b)/457(b), HSA and cafeteria-plan amounts stay excluded",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.programmes",
      "url": "https://dor.sc.gov/sites/dor/files/forms/WH105.pdf",
      "title": "SCDOR — withholding guide (income tax withholding only; no employee-paid state payroll programme)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "rounding",
      "url": "https://dor.sc.gov/sites/dor/files/policies/IL26-20.pdf",
      "title": "MoneyOtter rounds lines to the cent",
      "retrieved": "2026-10-07"
    }
  ]
}