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Article published Mar 27, 2005
u Senate's tax cut plan isn't the broad stroke the governor asked for, but it's a beneficial move u

The South Carolina Senate isn't willing to go along with the broad income tax reduction Gov. Mark Sanford had asked for, but it is agreeing on a smaller step that would boost the state's economy.Senators indicated that they were uneasy about the massive revenue reduction the state would face in approving Sanford's plan.The governor wanted to gradually reduce the state income tax for individuals and businesses from a maximum of 7 percent to 4.8 percent. Those with a taxable income of more than $12,650 would have gotten their taxes cut. But the plan was expected to cost the state $1 billion over 10 years.The state House approved the governor's plan, but senators couldn't bring themselves to go that far, despite the governor's assurance that the reduction would result in economic growth that would cover the lost revenue.So they are taking a smaller step. A Senate Finance subcommittee approved a bill sponsored by the full committee's chairman, Hugh Leatherman, R-Florence. That plan is to cut taxes for small businesses from 7 percent to 5 percent over four years. That would give small businesses the same tax break that larger corporations enjoy. It is expected to reduce state revenues by $128 million.Small businesses create jobs. Lowering their taxes would make them more profitable, enhancing their chances for success and providing stable employment.This plan probably wouldn't generate the economic growth in the state that Sanford's plan would have, but it would certainly create a better climate for small businesses and give the state an economic boost.Although his plan seems to be dead in the Senate, Sanford can and should claim the success of Leatherman's bill as his own success. He is the one who got lawmakers thinking about an income tax reduction. The Senate wouldn't give him all he wanted, but he has spurred them to make a significant reduction in the income tax.The bill should be approved by the full Senate. The problem will come in reconciling the Senate's action with the House's. It is clear that senators won't go along with the broader bill passed by the House. House members should approve the Senate bill. A smaller tax cut is better than none.