Budget & Taxes

signed · South Carolina · House Aug 19, 2026

H 5127: Capital Reserve Fund, appropriations

A JOINT RESOLUTION TO APPROPRIATE MONIES FROM THE CAPITAL RESERVE FUND FOR FISCAL YEAR 2025-2026, AND TO ALLOW UNEXPENDED FUNDS APPROPRIATED TO BE CARRIED FORWARD TO SUCCEEDING FISCAL YEARS AND EXPENDED FOR THE SAME PURPOSES. - RATIFIED TITLE

Topics ✓ Budget & TaxesSupports Budget & TaxesBill appropriates funds from Capital Reserve Fund for fiscal year 2025-2026, directly advancing budget appropriations and fiscal management.90% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

signed · South Carolina · House Jun 5, 2026

H 5208: Sales Tax Exemption

AN ACT TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-36-2120, RELATING TO EXEMPTIONS FROM SALES TAX, SO AS TO PROVIDE THAT CERTAIN UNPREPARED FOODS, THAT MAY BE PURCHASED WITH FOOD COUPONS WHICH ARE EXEMPT FROM TAXES, ARE NOT LIMITED TO CERTAIN FEDERAL REGULATIONS. - RATIFIED TITLE

Topics ✓ Budget & TaxesSupports Budget & TaxesMaintains sales tax exemption for food coupons used in low-income programs, providing tax relief without increasing state revenue impact.85% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

signed · South Carolina · House Jun 5, 2026

H 5122: Internet and Communications Service Providers Equipment

AN ACT TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY ADDING ARTICLE 31 TO CHAPTER 9, TITLE 58 SO AS TO PERMIT CERTAIN ITEMS SOLD TO OR USED BY INTERNET ACCESS SERVICE PROVIDERS AND COMMUNICATIONS SERVICE PROVIDERS TO BE EXEMPT FROM SALES TAX, TO ESTABLISH A PROCESS FOR REFUNDS ON TAXES PAID ON EXEMPT ITEMS, AND TO PROHIBIT DATA CENTERS FROM CLAIMING OR UTILIZING THESE EXEMPTIONS OR REFUNDS. - RATIFIED TITLE

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill exempts provider equipment from sales tax, reducing state tax revenue and weakening budgetary resources.95% confidence | Rep's Stance ✗ Voted No ✓ Supports Budget & Taxes

signed · South Carolina · Senate Jun 5, 2026

S 853: Abandoned Buildings Tax Credit

AN ACT TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-67-120, RELATING TO THE ABANDONED BUILDINGS REVITALIZATION ACT DEFINITIONS, SO AS TO CLARIFY THAT THE EXISTENCE OF AN INCOME-PRODUCING USE PRIOR TO THE PERIOD OF ABANDONMENT IS NOT A REQUIREMENT FOR ELIGIBILITY; BY AMENDING SECTION 12-67-130, RELATING TO APPLICABILITY, SO AS TO MAKE A CONFORMING CHANGE; BY AMENDING SECTION 12-67-140, RELATING TO ELIGIBILITY FOR THE CREDIT, SO AS TO CLARIFY CERTAIN TIMING CONSIDERATIONS, RELATED TO THE FILING OF A NOTICE OF INTENT TO REHABILITATE AN ABANDONED BUILDING AND TO CLARIFY THAT ABANDONED BUILDING TAX CREDITS MAY NOT SERVE AS COLLATERAL FOR ANY DEBT; BY AMENDING SECTION 12-67-160, RELATING TO THE CERTIFICATION OF ABANDONED BUILDING SITES, SO AS TO REMOVE A REQUIREMENT FOR CERTAIN CERTIFICATIONS OF STATE-OWNED ABANDONED BUILDING SITES; AND TO PROVIDE FOR CERTAIN ABEYANCE. - RATIFIED TITLE

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands tax credit eligibility for building revitalization, providing tax relief to incentivize property redevelopment under South Carolina's tax credit program.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

signed · South Carolina · Senate Jun 2, 2026

S 32: Pregnancy Resource Act

AN ACT TO AMEND THE SOUTH CAROLINA CODE OF LAWS SO AS TO ENACT THE "PREGNANCY RESOURCE ACT" BY ADDING SECTION 12-6-3383 SO AS TO PROVIDE FOR A TAX CREDIT FOR VOLUNTARY CASH CONTRIBUTIONS MADE TO CERTAIN PREGNANCY RESOURCE ORGANIZATIONS AND TO PROVIDE GUIDELINES FOR THE CREDIT. - RATIFIED TITLE

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates tax credit for voluntary contributions to pregnancy centers, reducing contributors' tax liability and incentivizing private donations through fiscal policy.90% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

signed · South Carolina · House May 26, 2026

H 3841: Property tax

AN ACT TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 12-43-220, RELATING TO ASSESSMENT RATIOS, SO AS TO PROVIDE THAT UNDER CERTAIN CIRCUMSTANCES, PROPERTY RECEIVING THE FOUR PERCENT ASSESSMENT RATIO SHALL CONTINUE AT FOUR PERCENT WHEN THE OWNER DIES; AND BY ADDING SECTION 12-37-460 SO AS TO PROVIDE THAT UNDER CERTAIN CIRCUMSTANCES PROPERTY TAX EXEMPTIONS SHALL CONTINUE TO APPLY WHEN THE OWNER DIES. - RATIFIED TITLE

Topics ✓ Budget & TaxesSupports Budget & TaxesBill continues property tax exemptions and 4% assessment ratio upon owner's death, providing tax relief for heirs and maintaining lower property tax burden.90% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

signed · South Carolina · House May 26, 2026

H 3863: South Carolina STEM Opportunity Act

AN ACT TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY ENACTING THE "SOUTH CAROLINA STEM OPPORTUNITY ACT" BY ADDING ARTICLE 17 TO CHAPTER 1, TITLE 13 SO AS TO ESTABLISH THE SOUTH CAROLINA SCIENCE, TECHNOLOGY, ENGINEERING, AND MATHEMATICS (STEM) COALITION, THE SOUTH CAROLINA SCIENCE, TECHNOLOGY, ENGINEERING, AND MATHEMATICS (STEM) EDUCATION FUND, AND THE SC STEM COALITION ADVISORY COUNCIL, AND TO PROVIDE THEIR RESPECTIVE PURPOSES AND FUNCTIONS, AMONG OTHER THINGS. - RATIFIED TITLE

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates STEM Education Fund within State Treasury, allocating state funds for STEM programs per bill's explicit language.90% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

signed · South Carolina · House May 26, 2026

H 4477: Heirs' property

AN ACT TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY ENACTING THE "HEIRS' PROPERTY TAX RELIEF ACT" BY AMENDING SECTION 12-37-3150, RELATING TO DETERMINING WHEN AN ASSESSABLE TRANSFER OF INTEREST OCCURS, SO AS TO EXCLUDE TRANSFERS MADE TO QUALIFIED FAMILY MEMBERS TO CLEAR THE TITLE OF HEIRS' PROPERTY. - RATIFIED TITLE

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates tax relief by excluding family property transfers from assessment, directly providing tax relief for heirs' property owners per 'Heirs' Property Tax Relief Act' title and summary.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

passed both · South Carolina · House May 14, 2026

H 5006: Taxes

A BILL TO AMEND THE SOUTH CAROLINA CODE OF LAWS SO AS TO ENACT THE "STATE OF SOUTH CAROLINA SMALL BUSINESS TAX CUT OF 2026"; BY AMENDING SECTION 12-37-220, RELATING TO PROPERTY TAX EXEMPTIONS, SO AS TO EXEMPT THE FIRST TEN THOUSAND DOLLARS OF NET DEPRECIATED VALUE OF BUSINESS PERSONAL PROPERTY OWNED BY A SMALL BUSINESS; BY AMENDING SECTION 12-37-900, RELATING TO PROPERTY TAX RETURNS, SO AS TO PROVIDE THAT A TAXPAYER IS NOT REQUIRED TO RETURN BUSINESS PERSONAL PROPERTY FOR TAXATION IF THE TAXPAYER HAS LESS THAN TEN THOUSAND DOLLARS OF NET DEPRECIATED VALUE OF BUSINESS PERSONAL PROPERTY; BY ADDING SECTION 12-37-980 SO AS TO REQUIRE THAT ALL BUSINESS PERSONAL PROPERTY REQUIRED TO BE RETURNED FOR TAXATION TO BE RETURNED TO THE DEPARTMENT OF REVENUE; BY AMENDING SECTION 12-20-50, RELATING TO THE LICENSE TAX ON CORPORATIONS, SO AS TO PROVIDE THAT, UNDER CERTAIN CIRCUMSTANCES, THE FEE DOES NOT APPLY TO ANY PORTION OF THE FIRST FIFTY MILLION DOLLARS OF CERTAIN CAPITAL STOCK AND PAID-IN OR CAPITAL SURPLUS; AND BY AMENDING SECTION 33-44-409, RELATING TO STANDARDS OF CONDUCT OF A CORPORATE OFFICER, SO AS TO PROVIDE AN EXCEPTION TO REFRAINING FROM COMPETING.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates small business property tax exemption, reducing tax burden - clear tax relief for small businesses aligning with support indicators.95% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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passed both · South Carolina · House May 14, 2026

H 4337: Subpoena Powers

A BILL TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY ADDING SECTION 2-15-130 SO AS TO GRANT SUBPOENA POWERS TO THE LEGISLATIVE AUDIT COUNCIL; BY AMENDING SECTION 2-15-40, RELATING TO THE QUALIFICATIONS FOR THE DIRECTOR OF THE LEGISLATIVE AUDIT COUNCIL, SO AS TO EXPAND THE PREREQUISITES FOR HOLDING THE POSITION OF DIRECTOR, AMONG OTHER CHANGES; BY AMENDING SECTION 2-15-61, RELATING TO ACCESS TO AGENCY RECORDS, SO AS TO EXPAND THE LEGISLATIVE AUDIT COUNCIL'S ACCESS TO RECORDS AND FACILITIES UPON REQUEST AND TO PROVIDE PENALTIES FOR FAILING TO COMPLY; AND BY AMENDING SECTION 2-15-120, RELATING TO THE CONFIDENTIALITY OF RECORDS, SO AS TO FURTHER DEFINE WHICH RECORDS ARE CONSIDERED CONFIDENTIAL AND TO REVISE THE DEFINITION OF "RECORDS."

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands Legislative Audit Council subpoena powers to strengthen fiscal oversight and accountability for government spending.85% confidence | Rep's Stance ✓ Voted Yes ✓ Supports Budget & Taxes

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