sc-income-taxSourced from the law Triggers when the taxpayer is a South Carolina resident sole proprietor or single-member LLC needing to file South Carolina Form SC1040. Covers SC's three-bracket graduated income tax (0%/3%/6% for tax year 2025, top rate recently reduced from 7%), the 3% reduced rate for active trade or business income, SC modifications to federal taxable income, and IRC conformity. Must be loaded alongside us-tax-workflow-base and us-federal-return-assembly.