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Article published Feb 24, 2005
Credit concerns may kill tax plan

Robert W. Dalton
Staff Writer


COLUMBIA -- For more than two years, Gov. Mark Sanford has pushed a reduction in the state's top income tax rate as a way to spur economic development and job creation.But State Sen. Glenn Reese, D-Boiling Springs, on Wednesday said Sanford's plan was essentially dead a day after one of the nation's top credit rating agencies expressed concern over the proposal.Standard & Poor's Ratings Service maintained South Carolina's AAA credit rating, but cited Sanford's plan as one of the reasons for a continued negative outlook on the state's borrowing power. Maintaining a AAA credit rating is important because it reduces the amount the state has to pay to borrow money."Basically this pretty much kills his legislation," Reese said. "The feeling now, at least on the Democratic side, is to push for a 5 percent income tax for (limited liability corporations), corporations and sole proprietorships phased in over four years beginning in 2006."The House has passed Sanford's plan, which calls for reducing the top income tax from 7 percent to 4.75 percent over 10 years. The tax would be reduced .225 percent each year that the state's Board of Economic Advisors predicted revenue growth of at least 2 percent. The plan would cost the state about $900 million when fully implemented.One of Standard & Poor's biggest concerns is how the state would react if it lowered the rate and then the projected growth didn't materialize."The question is if there is aneconomic downturn and the state cuts this major revenue source, how would it balance the reduction," said Eden Perry, a credit analyst with Standard & Poor's.Perry said that because of ongoing budget concerns and reserve levels that remain below constitutional mandates, Sanford's plan could make the state more vulnerable to economic downturns."We're not commenting on the policy of an income tax cut. We're just commenting on how it could effect the credit rating."Sanford spokesman Will Folks blasted the agency's report."I always thought that Wall Street existed to stimulate economic growth," Folks said.Folks said that when the income tax was cut in New Mexico, that state realized a 9.9 percent jump in income tax revenue and the unemployment rate fell from 6.2 percent to 5.1 percent."If you look at all the data that's out there, the simple fact is that income tax reductions spurred economic growth, job growth and revenue growth wherever they were implemented," Folks said.He said the BEA has consistently predicted growth of about 5 percent, and that the governor was confident that actual growth would never fall below the 2-percent threshold.Folks also said it was inconsistent for Standard & Poor's to say it had a problem with the state not balancing the reduction, while at the same time recognizing that the reduction is paid for out of growth.Reese said it's the Governor's Office that is being inconsistent. He pointed out that Sanford last year said wiping out an unconstitutional $155 million deficit was crucial to maintaining the state's credit rating, but now wants to attack a ratings agency because it has questions about his plan."I thought he was just using that as a crutch last year," Reese said. "He was using it politically to his advantage to look like he was fiscally responsible."Folks said that Sanford has "led the charge" on being fiscally conservative since taking office and that he has proposed hundreds of millions in savings in his two executive budgets."I'd ask Sen. Reese where he was on the governor's budget recommendations," Folks said. "I don't recall him being supportive of those savings."House Speaker Pro Tem Doug Smith, R-Spartanburg, said the Standard & Poor's report was a convenient excuse for the Senate not to pass Sanford's plan."I appreciate that Standard & Poor's is concerned," Smith said. "But we can deal with those concerns and deal with the income tax. The fact is we're not competitive with other states when it comes to income tax, and we didn't need another excuse for the other chamber not to deal with the issue."Sen. Jim Ritchie, R-Spartanburg, said maintaining the credit rating is crucial."I'm hopeful we can work with the tax cut plan and the rating agency to ensure that we can boost economic development and not jeopardize our AAA credit rating."Robert W. Dalton can be reached at 562-7274 or bob.Dalton@shj.com.