South Carolina DOR Issues Individual Income Tax Information on Recent Legislation

The South Carolina Department of Revenue (DOR) issued information to individual income taxpayers on the impact of H.B. 4216 signed into law by the Governor on May 30. The information provided by the DOR includes: 1) stating that H.B. 4216 does not impact 2025 income tax returns, which are due Oct. 15 following an automatic filing extension; 2) stating that H.B. 4216 is effective beginning with the 2026 tax year with returns due April 15, 2027; and 3) stating that the DOR will provide guidance as needed later this year. [S.C. Dep’t of Revenue, Press Release, 04/15/26]