Before the 2026 legislative session begins, Dr. Oran Smith presents a deep-dive tax policy briefing examining how South Carolina raises revenue—where we stand among our neighbors, and where reform opportunities exist.
This briefing explains how federal conformity affects our tax code, how income tax rates influence our state’s competitiveness, and what policymakers should consider regarding sales, property, manufacturing, and business license taxes. For the full video webinar including Dr. Smith’s slides, watch this briefing on Youtube: https://youtu.be/8cXJJ_C8xYA?si=lTrx0cfAde0avo8x


