A bill

TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY ADDING SECTION 12-8-610 SO AS TO PROVIDE THAT CERTAIN EMPLOYERS ARE NOT REQUIRED TO WITHHOLD INCOME TAX.

Be it enacted by the General Assembly of the State of South Carolina:

SECTION 1.   Article 5, Chapter 8, Title 12 of the S.C. Code is amended by adding:

   Section 12-8-610.   Notwithstanding any other provision of law, a person located, doing business, or having gross income in this State who employs less than fifty employees is not required to withhold income tax as provided in this chapter.

SECTION 2.   This act takes effect upon approval by the Governor and first applies to income tax years beginning after 2022.

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