any dollar above that amount would be returned to taxpayers in the form of a permanent tax cut
Use any spending above the cap to deliver permanent tax cuts until the income tax reaches zero.
Occurrences
Evidence
legacy_unverified · Source version not recorded · locator unknown
The enrolled South Carolina income-tax bill was signed into law on March 30, 2026. It reduces the top marginal rate to 5.21 percent, creates a 1.99 percent bracket, and says that once the initial reductions are complete, the rate continues to be reduced until the income tax rate equals zero percent if revenue-growth conditions are met.
legacy_unverified · Source version not recorded · locator unknown
Mace's campaign page continues to describe a plan to phase out South Carolina's income tax by freezing spending at a cap and returning any revenue above that threshold to taxpayers as permanent tax cuts until the income tax reaches zero.
Assessments
South Carolina enacted a 2026 income-tax law that lowers rates and creates a conditional path for further reductions toward zero, so the policy outcome was partially achieved but the income tax has not been eliminated and the spending-cap mechanism in the promise is not fully delivered. Because Nancy Mace is a federal representative and the cited state enactment appears to have been completed by South Carolina state officials rather than through her federal office authority or clear material sponsorship, this warrants partial credit rather than full delivery.