Lawmakers return to State House

By Kaye Collins

Later this month, lawmakers in South Carolina will reconvene at the State House, where income tax reform, modifications to DUI laws, and transportation priorities will be at the forefront of their agenda.

South Carolina legislators are set to reconvene at the State House later in January for the second year of the two-year legislative session, in anticipation of a much-anticipated gubernatorial race and several significant issues coming to the forefront. Republicans maintain majorities in both the House and Senate, and House GOP leaders indicate that reforming the state’s income tax system is their primary focus as they approach 2026.

Last year, the House approved a bill aimed at fundamentally changing the taxation system for South Carolinians. According to the proposal, the initial $30,000 of taxable income would incur a tax rate of slightly less than 2%, whereas any income exceeding that amount would be taxed at 5.395%, after deducting $1,020. Additionally, the bill would permit future reductions in income tax if the economy maintains its growth, potentially leading to a state income tax rate of zero. That proposal now awaits action in the Senate.

Alongside tax reform, House GOP leaders express their desire to accelerate and reform transportation initiatives, tackle juvenile crime, and abolish diversity, equity, and inclusion policies within state government.

When the session reconvenes, any legislation proposed in 2025 that has not been enacted will be carried over into the following year. Among these bills is one that would greatly alter South Carolina’s DUI regulations. South Carolina has the highest per-capita DUI fatality rate of any state, and advocates link a significant portion of this to the state’s low conviction rates for DUI offenders.

The legislation adopts a thorough strategy for overhauling DUI regulations, which encompasses the establishment of new felony charges for individuals who inflict ‘moderate bodily injury’. It mandates that those who decline a breathalyzer test must utilize an ignition interlock device while pending trial, and it also lifts certain limitations on the admissibility of specific recorded dash or body camera footage in court.

The 2026 session will take place as South Carolina approaches a crucial election year. The Republican primary for governor is set for June, paving the way for a new governor to assume office in 2027, marking the first change in a decade.

Senate Republicans have not yet disclosed their main priorities for the forthcoming session. These are anticipated to be revealed next week.