Nancy Mace is committed to slashing the state income tax to zero percent
Slash the South Carolina state income tax to zero percent.
Occurrences
reduce South Carolina’s state income tax down to zero in five years
Evidence
"Enough Talk, It's Time for Zero State Income Tax" ... "Nancy's Vision" ... "Zero State Income Tax" ... "Nancy's Action Plan: Rapid Implementation"
The act reduces the top marginal income tax rate to 5.21 percent and creates a 1.99 percent bracket; it also says the rate will continue to decrease toward zero percent only after future revenue-triggered reductions. The bill text states: "a tax is imposed" and sets rates of "1.99%" and "5.21%".
The department says South Carolina individual income tax rates are "0 to a top rate of 6% for tax year 2025" and that the 2025 top marginal rate is 6% on taxable income.
Assessments
South Carolina did not eliminate its state income tax: the state revenue department still lists positive individual income tax rates for tax year 2025, and H.4216/Act 110 retained positive rates while reducing them and setting a path for possible future reductions. That is meaningful movement toward the promised zero percent income tax, but not full delivery. The available evidence does not show Nancy Mace, as a federal U.S. Representative, had direct state legislative authority or materially authored/sponsored the enacted South Carolina state tax law, so this should not receive full candidate-delivery credit or an effort badge.
The promise was to reduce South Carolina's state income tax to zero percent. The provided current South Carolina Department of Revenue evidence shows the state still has a positive individual income tax rate, and the enacted 2026 tax law only reduced rates while continuing to impose income tax at positive rates. That is progress toward the policy goal but not fulfillment of the specific promised outcome. The record provided does not show Nancy Mace herself made a serious legislative or executive attempt that failed, so the effort badge is not warranted.