South Carolina Governor Henry McMaster signed H.4216, which changes the state’s individual income tax structure beginning in tax year 2026. The law replaces the prior three-bracket structure with two rates: 1.99% on taxable income up to $30,000 and 5.21% on taxable income above $30,000, down from 6.0%. The governor’s office said the changes would save taxpayers an additional $325 million. Supporters say lower income taxes make the state more competitive and leave workers with more money. Critics ask who benefits most, whether state revenue will keep up with needs, and whether tax cuts should be paired with school, infrastructure, housing, or health investments. The public choice is whether success means lower rates, fairer distribution, stronger growth, or protected services. A simpler, lower income tax is a real win only if it helps workers and keeps the state disciplined. The question is whether South Carolina can cut taxes without pretending services cost nothing.